Abstract:
Governments across the world have welcomed the revolution of modern ICT‟s and are
increasingly spending on Information system (IS) solution for delivering their services to
citizens. This increases the need of measuring IS success to justify these investments
which however is a complex and multidimensional process. In 2003, DeLone & McLean
revised their original IS success model and gave an open call to validate this model in
different contexts.Taking the Tax Information System as a whole and Adama city as study
area, the purpose of this paper is to investigate the success of Tax IS from the perspective of
citizens, who pays taxes and have experience of using this information system using IS
success models. The study adapted DeLone and McLean‟s updated information systems
success models. The model developed includes the constructs of information, system and
service quality, perceived usefulness, user satisfaction, and perceived net benefit. Using
quantitative approach, specifically face-to-face questionnaire, citizens‟ responses were
gathered regarding the overall use of the system and also DeLone & McLean‟s updated
model was tested.The findings of the study revealed that the system under study was
performing at a medium level of success from citizens‟ point of viewand except the link from
System Quality to Perceived Usefulness, the hypothesized relationships between the six
success variables were significantly or marginally supported by the data. The empirical
evidence and discussion presented can help the Tax Authority improve and exploit the
potential of Tax Information System for taxation purposes. This paper concludes by
discussing limitations that could be addressed in future studies.
