Improvement Of E-Tax Services Based On Citizens' Satisfaction In Benin

The development of data and Communication Technology(ICT)has brought a big impact on the lifestyle of all citizens round the world.Public sector services have also improved significantly.Services provided by governments everywhere the globe which were once overwhelmed by rigid bureaucratic processes have recently been replaced by ICT and e-government to be more relaxed,and more oriented to citizens‘ user satisfaction.E-government,as offered via public service,can now be accessed 24/7,anytime and everywhere the user is located.The tax system is an oil well having no end because it comes out from the community and is spent there.The introduction of the e-tax system as an innovation in Benin has influenced the way tax payers to operate and comply with the filing of their income tax return.E-tax system introduction was as a result of the emergence of data technology to improve the level of tax compliance without the physical appearance at the tax office not having contact with the tax officers when filing their income tax return.E-tax services are important applications that enable citizens to file taxes online.A perception of what constitutes citizens‘ satisfaction with the usage of e-tax service is as a result necessary for nation companies to similarly enhance the high-quality of offerings delivered via these systems.However,to date,restrained lookup has been devoted to evaluating citizens‘ satisfaction with e-tax service.This study engages the citizens ?satisfaction of E-tax services on the reason that influence their use of e-tax services such as response timeliness,transaction guidelines transaction ease of use,personal need and reliability.The study also examines how significant factor can influence citizen ?satisfaction of E-tax services: Perceived e-tax service,E-tax service expectation,Behavior intention to use.It further identifies the degree of citizens‘ satisfaction of e-tax services and its recommendation.This study uses the mixed method research approach in analyzing and further discussing the primary and secondary data(survey questionnaires)that was gathered.This method allowed the researcher to do a triangulation and cross verification of the responses obtained from the field.The survey is associated to a case study research and makes use the Directorate General of Taxes that provided E-Tax Service.It was revealed that the citizens were willing to use e-tax services even though with some constraints in the citizens‘ satisfaction.Using the ASCI Model,the findings revealed some of the influential factors of citizen‘ satisfaction of e-tax service to include Response timelines Transaction guidelines,Transaction ease of use,Personal need,Behavior intention and Reliability of E-Tax Service.It further confirmed that Response timeliness,Transaction guidelines,Transaction ease of use,Personal need,and Reliability has a positive effect on Perceived E-Tax service quality.There is a positive effect of Perceived E-Tax service on Behavior intention.Alternatively,E-Tax Service satisfaction has a positive effect on Behavior intention,and E-Tax Service satisfaction mediates between Perceived E-Tax service quality,E-Tax Service expectation and Behavior intention.Also E-Tax Service expectation is a moderating variable between Perceived E-Tax service quality and Behavior intention.The result shows that citizens‘ perception from e-tax may overcome their high expectation and help improve their satisfaction which will result in their continuance intention.Lastly,we also identified some recommendations and policies implications for the Directorate General of Taxes that provided E-Tax Service...