E-service quality framework In a revenue authority setting for South Africa

Show simple item record

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


Files in this item

This item appears in the following Collection(s)

Show simple item record