A measuring instrument to evaluate e-service quality in a revenue authority setting
| dc.contributor.author | Stiglingh, M. (Madeleine) | |
| dc.contributor.email | madeleine.stiglingh@up.ac.za | en_US |
| dc.date.accessioned | 2014-08-12T11:16:20Z | |
| dc.date.available | 2014-08-12T11:16:20Z | |
| dc.date.issued | 2014-06 | |
| 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 affects the tax compliance climate in a country. The aim of the study is the development of a measuring instrument that encapsulates the ‘lens of a tax practitioner’ in an e-service revenue authority setting. In order to develop a conceptual framework, an in-depth, qualitative approach was used to identify a comprehensive range of service attributes and dimensions that potentially drive e-service quality in the revenue authority setting. This framework is then compared with other relevant service quality models to derive at a proposed e-service quality-measuring instrument. Findings from this study may advance the understanding and the management of the e-service quality of the e-services in a revenue authority setting. | en_US |
| dc.description.librarian | hb2014 | en_US |
| dc.description.uri | http://www.journals.elsevier.com/public-relations-review/ | en_US |
| dc.identifier.citation | Stiglingh, M 2014, 'A measuring instrument to evaluate e-service quality in a revenue authority setting', Public Relations Review, vol. 40, no. 2, pp. 216-225. | en_US |
| dc.identifier.issn | 0363-8111 (print) | |
| dc.identifier.issn | 1873-4537 (online) | |
| dc.identifier.other | 10.1016/j.pubrev.2013.12.001 | |
| dc.identifier.uri | http://hdl.handle.net/2263/41209 | |
| dc.language.iso | en | en_US |
| dc.publisher | Elsevier | en_US |
| dc.rights | © 2013 Elsevier Inc. All rights reserved. Notice : this is the author’s version of a work that was accepted for publication in Public Relations Review. Changes resulting from the publishing process, such as peer review, editing, corrections, structural formatting, and other quality control mechanisms may not be reflected in this document. Changes may have been made to this work since it was submitted for publication. A definitive version was subsequently published in Public Relations Review, vol.40, no. 2, pp. 216-225, 2014. doi : 10.1016/j.pubrev.2013.12.001. | en_US |
| dc.subject | Critical incident technique | en_US |
| dc.subject | Revenue agency | en_US |
| dc.subject | Tax collection agency | en_US |
| dc.subject | E-service quality | en_US |
| dc.subject | Tax practitioner | en_US |
| dc.title | A measuring instrument to evaluate e-service quality in a revenue authority setting | en_US |
| dc.type | Postprint Article | en_US |