The Effect of VAT e-Service Quality on Taxpayers’ Satisfaction in Iran

Document Type : Research Paper


1 Ph.D. Candidate in IT, Faculty of Management & Accounting, Allameh Tabataba’i University, Tehran, Iran

2 Associate Prof. of Industrial Management, Faculty of Management & Accounting, Allameh Tabataba’i University, Tehran, Iran


The design of e-government websites with improper service quality is one of the common problems in the contemporary era. Users’ perceptions of e-service quality are affected by their perceived service content and delivery quality. In this study, based on the model of e-government service quality, first we identify the factors of service content and delivery related to Value Added Tax (VAT) system in Iran. Then, we develop a conceptual model that depicts the influence of these factors on service quality and users’ satisfaction.  Data gathering is performed through electronic questionnaire and the case study of taxpayers using VAT services. The results show that transactional performance and accessibility respectively, have the greatest impact on quality of service content and delivery. In addition, the users’ positive perceptions of service content and delivery quality influence their positive perceptions of overall service quality. This study offers the design of a user-centric governmental website with effective service quality to improve users’ satisfaction and also to encourage the adoption and continuance use of these services.


Main Subjects

ابراهیمی، ا.؛ ایمان­خان، ن. و اسماعیلی، ع. (1394). ارائۀ مدلی برای تبیین عوامل مؤثر بر تمایلات رفتاری کاربران وب‎سایت­های خبرگزاری اینترنتی (مورد مطالعه: دانشجویان دانشگاه سمنان). مدیریت فناوری اطلاعات، 7 (3)، 492- 473.
خدمتگزار، ح.ر.؛ حنفی­زاده، پ. و کیان‎پور، ر. (1389). نقش ابعاد ریسک ادراک‎شدۀ مشتریان بانک­ها در پذیرش بانکداری اینترنتی در ایران. فصلنامۀ علوم مدیریت ایران، 5 (20)، 68-49.
دیواندری، ع.؛ عابدی، ا. و ناصر­زاده، س.م.ر. (1392). ارائۀ مدل مفهومی برای تبیین عوامل کلیدی مؤثر بر کیفیت سیستم­های ارائه‎دهندۀ‎ خدمات بانکداری اینترنتی (پیمایشی پیرامون بانک ملت). مدیریت فناوری اطلاعات، 5 (1)، 36-19.  
کریمی­ علویجه، م.ر. و احمدی، ش. (1393). تأثیر کیفیت طراحی وب­سایت­های­ خبری بر وفاداری و تبلیغات توصیه­ای الکترونیکی (مورد ﻣﻄﺎﻟﻌﻪ: دانشگاه علامه طباطبائی شهر تهران). مدیریت فناوری اطلاعات، 6 (2)، 306-285.  
محمدی، ف.؛ افسر، ا.؛ تقی­زاده، ج. و باقری دهنوی، م. (1391). ارزیابی عوامل مؤثر بر وفاداری الکترونیکی در سازمان­های ارائه‎دهندۀ خدمات الکترونیک با استفاده از تکنیک AHP فازی.  مدیریت فناوری اطلاعات، 4 (13)، 156-135.
Ajzen, I. & Fishbein, M. (1980). Understanding attitudes and predicting social behavior. Englewood Cliffs, NJ: Prentice-Hall.
Coursey, D. & Norris, D. F. (2008). Models of e-government: Are they correct? An empirical assessment. Public Administration Review, 68(3), 523-536.
Dabholkar, P. A. & Overby, J. W. (2005). Linking process and outcome to service quality and customer satisfaction evaluations: An investigation of real estate agent service. International Journal Service Industry Management, 16(1), 10-27.
Davis, F. D. (1993). User acceptance of information technology: System characteristics, user perceptions, and behavioral impacts. International Journal of Man-Machine Studies, 38(3), 475-487.
Divandari, A., Abedi, E. & Naserzadeh, M. R. (2013). Providing a conceptual model for identifying key factors affecting internet banking systems quality (Case study: Mellat Bank),‏ IT management, 5(1), 19-36. (in Persian)
Ebrahimi, A., Imankhan, N. & Esmaeli, A. (2015). A model of explaining the factors influencing on intention of internet news websites users (Case study: Student of Semnan University), IT management, 7(3), 473-492. (in Persian)
Grönroos, C., Helnomen, F., Isoniemi, K. & Lindholm, M. (2000). The NetOffer model: A case example from the virtual marketplace. Management Decision, 38(4), 243-252.
Ives, B. & Learmonth, G. (1984). The information system as a competitive weapon. Communications of the ACM, 27(12), 1193-1201.
Karimi Alavijeh, M.R. & Ahmadi, Sh. (2014). The effect of news websites’ design quality on e-loyalty and electronic word of mouth (e-wom) (Case Study: Allameh Tabatabaee University, Tehran), IT management, 6(2), 285-306.
(in Persian)
Kettinger, W. J. & Lee, C. C. (2005). Zones of tolerance: Alternative scales for measuring information systems service quality. MIS Quarterly, 29(4), 607-621.
Khedmatgozar, H.R., Hanafizadeh, P. & Kiyanpour, R. (2011). The role of dimensions of perceived risk of banks' customers in adoption of internet in Iran. Iranian Journal of Management Sciences, 5(20), 49-68. (in Persian)
Mohammadi, F., Afsar, A., Taghizadeh, J. & Bagheri Dehnavi, M. (2012). Evaluation of effective factors on e-Loyalty in organizations providing electronic services using fuzzy AHP method, IT management, 4(13), 135-156. (in Persian)
Pan, S. L., Tan, C. W. & Lim, E. T. K. (2005). Customer relationship management (CRM) in e-government: A relational perspective. Decision Support Systems, 42(1), 237-250.
Parasuraman, A., Berry, L. L. & Zeithaml, V. A. (1985). A conceptual model of service quality and its implications for future research. Journal of Marketing, 49(4), 41-50.
Parasuraman, A., Berry, L. L. & Zeithaml, V. A. (1994). Reassessment of expectations as a comparison standard in measuring service quality: Implications for future research. Journal of Marketing, 58(1), 111-124.
Reichheld, F. F. & Schefter, P. (2000). E-loyalty: your secret won the web. Harvard Business Review, 78(4), 105-113.              
Rogers, E.M. (1995). Diffusion of Innovations, 4th ed., New York (NY): Free Press.
Rogers, E.M. (1983). Diffusion of Innovations, New York (NY): Free Press.
Sadeghi Moghadam, A. A., Norozi, M., Jamshidpur, J. & Anvary Rostami, A. A. (2014). Identifying and studying the factors affecting e-loyalty of pioneer banking services users (private and governmental banking),‏ IT management, 6(2), 251-266. (in Persian)
Tan, C. W. & Benbasat, I. (2009). IT-mediated customer services in e-government: A citizen’s perspective. Communications of the AIS, 24(12), 175-198.
Tan, C. W., Benbasat, I. & Cenfetelli, R. (2013). IT-mediated customer service content‏ and‏ delivery‏ in‏ electronic‏ governments: An‏ empirical investigation of the antecedents of service quality. MIS Quarterly, 37(1), 77-109.
Tan, C. W. & Pan, S. L. (2003). Managing e-transformation in public sector: An e-government study of Inland Revenue Authority of Singapore (IRAS). European Journal of Information Systems, 12(4), 269-281.
Wang, Y.S., Lo, H.P. & Yang, Y. (2004). An integrated framework for service quality, customer value, satisfaction: evidence from China's telecommunication industry. Information Systems Frontiers, 6(4), 325-340.
Wixom, B. H. & Todd, P. A. (2005). A theoretical integration of user satisfaction and technology acceptance. Information Systems Research, 16(1), 85-102.
Xu, J. D., Benbasat, I. & Cenfetelli, R. T. (2013). Integrating service quality with system and information quality: An empirical test in the e-service context. MIS Quarterly, 37(3), 777-794.