Stiglingh, M. (Madeleine)2013-11-132013-11-132013-03Stiglingh, M 2013, 'E-service quality framework In a revenue authority setting for South Africa', International Business & Economics Research Journal, vol. 12, no. 3, pp. 265-278.1535-0754 (print)2157-9393 (online)http://hdl.handle.net/2263/32424Tax 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© 2013 The Clute InstituteCritical incident techniqueE-service qualityOrganisation for Economic Co-operation and Development (OECD)South African Revenue Service (SARS)Article