dc.contributor.author |
Stiglingh, M. (Madeleine)
|
|
dc.date.accessioned |
2013-11-13T06:56:03Z |
|
dc.date.available |
2013-11-13T06:56:03Z |
|
dc.date.issued |
2013-03 |
|
dc.description.abstract |
Tax revenue forms the backbone of any economy. The quality of the e-services provided by a
revenue authority is therefore crucial, as e-service quality directly influences the burden of
complying with tax obligations, and hence directly affects the tax compliance climate in a country.
The aim of the study is the development of a conceptual e-service quality framework for South
Africa that encapsulates the ‘lens of a tax practitioner’ in a revenue authority setting. In order to
develop the conceptual ‘lens of the tax practitioner’, an in-depth, qualitative approach was used
to identify a comprehensive range of attributes and determinants that potentially drive service
quality in the revenue service setting. One such qualitative method is the critical incident
technique, which relies on a set of procedures to collect comments on service experiences, to
perform a content analysis and to classify the observations of the reported service experiences.
This study proposes a theoretical e-service quality framework that encapsulates the ‘lens of the
tax practitioner’ in a revenue authority setting. Findings from this study may advance the
understanding and the management of the service quality of the electronic services in a revenue
authority setting. |
en_US |
dc.description.librarian |
am2013 |
en_US |
dc.description.sponsorship |
The National Research Foundation (NRF) |
en_US |
dc.description.uri |
http://www.cluteinstitute.com/ |
en_US |
dc.identifier.citation |
Stiglingh, M 2013, 'E-service quality framework In a revenue authority setting for South Africa', International Business & Economics Research Journal, vol. 12, no. 3, pp. 265-278. |
en_US |
dc.identifier.issn |
1535-0754 (print) |
|
dc.identifier.issn |
2157-9393 (online) |
|
dc.identifier.uri |
http://hdl.handle.net/2263/32424 |
|
dc.language.iso |
en |
en_US |
dc.publisher |
Clute Institute for Academic Research |
en_US |
dc.rights |
© 2013 The Clute Institute |
en_US |
dc.subject |
Critical incident technique |
en_US |
dc.subject |
E-service quality |
en_US |
dc.subject |
Organisation for Economic Co-operation and Development (OECD) |
en_US |
dc.subject |
South African Revenue Service (SARS) |
en_US |
dc.title |
E-service quality framework In a revenue authority setting for South Africa |
en_US |
dc.type |
Article |
en_US |