A Citizen-Centric Evaluation Of Tax Information System Success At Adama City

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.