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E-Devlet Hizmetlerinde E-Güveni Yükseltmek: İnternet Vergi Dairesi Kullanıcıları Üzerine Bir Uygulama

Year 2017, Volume: 2 Issue: 5, 9 - 23, 25.04.2017
https://doi.org/10.23834/isrjournal.308617

Abstract

Son
yıllarda, hükümetler devlet süreçlerini geliştirmek ve iyileştirmek için
internetin geniş imkânlarından yararlanmaya çalışmaktadırlar. Türk devleti de
elektronik devlet (e-devlet) olarak bilinen hizmetlerini geliştirmek için bilgi
teknolojisinden giderek daha fazla faylanmaya başladı. Bununla birlikte, bu gayretlerin
başarısı büyük ölçüde bu tür hizmetlerin hedef kullanıcıları olan vatandaşlar tarafından
ne kadar iyi kullanıldıklarına da bağlıdır. Elektronik vergi ödeme sistemleri, mükelleflerin
vergi borçlarını her ödeme döneminde elektronik olarak ödemelerine yardımcı
olan önemli e-devlet hizmetlerinden biridir. Vatandaşların elektornik vergi
ödeme sistemlerini benimsemesi onların sisteme olan güveninden etkilendiği için
elektronik vergi dairelerine karşı güveni etkileyen faktörlerin belirlenmesi önemlidir.
Bundan ötürü, bu çalışmanın amacı, vatandaşların e-devlet hizmetlerine karşı
güvenlerini etkileyen faktörlerin belirlenmesidir. Çalışma kapsamında Türkiye
genelinde 462 vatandaşa anket uygulanmıştır. Çalışmanın teorik ve pratik
sonuçları metinde tartışılmıştır.  

References

  • Al-Dwairi, R. M., & Kamala, M. A. (2009, September). An integrated trust model for business-to-consumer (b2c) e-commerce: integrating trust with the technology acceptance model. In CyberWorlds, 2009. CW'09. International Conference on (pp. 351-356). IEEE.
  • Bannister, F., & Connolly, R. (2011). Trust and transformational government: A proposed framework for research. Government Information Quarterly, 28(2), 137-147.
  • Barnes, C., & Gill, D. (2000). Declining government performance? Why citizens don't trust government. New Zealand: State Services Commission.
  • Bélanger, F., & Carter, L. (2008). Trust and risk in e-government adoption. The Journal of Strategic Information Systems, 17(2), 165-176.
  • Belanger, F., Hiller, J. S., & Smith, W. J. (2002). Trustworthiness in electronic commerce: the role of privacy, security, and site attributes. The Journal of Strategic Information Systems, 11(3), 245-270.
  • Beldad, A., De Jong, M., & Steehouder, M. (2011). I trust not therefore it must be risky: Determinants of the perceived risks of disclosing personal data for e-government transactions. Computers in Human Behavior, 27(6), 2233-2242.
  • Bouckaert, G., & Van de Walle, S. (2003). Comparing measures of citizen trust and user satisfaction as indicators of ‘good governance’: difficulties in linking trust and satisfaction indicators. International Review of Administrative Sciences, 69(3), 329-343.
  • Carter, L., & Bélanger, F. (2005). The utilization of e‐government services: citizen trust, innovation and acceptance factors. Information Systems Journal, 15(1), 5-25.
  • Carter, L., & Weerakkody, V. (2008). E-government adoption: A cultural comparison. Information Systems Frontiers, 10(4), 473-482.
  • Chang, I. C., Li, Y. C., Hung, W. F., & Hwang, H. G. (2005). An empirical study on the impact of quality antecedents on tax payers' acceptance of Internet tax-filing systems. Government Information Quarterly, 22(3), 389-410.
  • Colesca, S. E. (2009). Increasing e-trust: a solution to minimize risk in e-government adoption. Journal of Applied Quantitative Methods, 4(1), 31-44.
  • Corritore, C. L., Kracher, B., & Wiedenbeck, S. (2003). On-line trust: concepts, evolving themes, a model. International Journal of Human-Computer Studies, 58(6), 737-758.
  • Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly, 319-340.
  • EIU. (2012). 2011 Government e-payments adoption ranking: a global index and benchmarking study by economist ıntelligence unit, London.
  • EP. (2015). egovernment: using technology to improve public services and democratic participation, European Parliamentary Research Services, European Union.
  • Featherman, M. S., & Pavlou, P. A. (2003). Predicting e-services adoption: a perceived risk facets perspective. International Journal of Human-Computer Studies, 59(4), 451-474.
  • Fu, J. R., Farn, C. K., & Chao, W. P. (2006). Acceptance of electronic tax filing: a study of taxpayer intentions. Information & Management, 43(1), 109-126.
  • Gefen, D., & Straub, D. W. (2004). Consumer trust in B2C e-Commerce and the importance of social presence: experiments in e-Products and e-Services. Omega, 32(6), 407-424.
  • George, J. F. (2002). Influences on the intent to make Internet purchases. Internet Research, 12(2), 165-180.
  • Ghane, S., Fathian, M., & Gholamian, M. R. (2011). Full relationship among e-satisfaction, e-trust, e-service quality, and e-loyalty: The case of Iran e-banking. Journal of Theoretical and Applied Information Technology, 33(1), 1-6.
  • Glanville, J. L., & Paxton, P. (2007). How do we learn to trust? A confirmatory tetrad analysis of the sources of generalized trust. Social Psychology Quarterly, 70(3), 230-242.
  • Goldfinch, S., Gauld, R., & Herbison, P. (2009). The participation divide? political participation, trust in government, and e‐government in Australia and New Zealand. Australian Journal of Public Administration, 68(3), 333-350.
  • Guerra, G. A., Zizzo, D. J., Dutton, W. H., & Peltu, M. (2003). Economics of trust in the information economy: Issues of identity, privacy and security. Available in. https://www.oii.ox.ac.uk/archive/downloads/publications/OIIRR_Electro nicTrust_0403.pdf. (14.02.2016).
  • Horst, M., Kuttschreuter, M., & Gutteling, J. M. (2007). Perceived usefulness, personal experiences, risk perception and trust as determinants of adoption of e-government services in The Netherlands. Computers in Human Behavior, 23(4), 1838-1852.
  • Hung, S. Y., Chang, C. M., & Kuo, S. R. (2013). User acceptance of mobile e-government services: An empirical study. Government Information Quarterly, 30(1), 33-44.
  • Islam, M. A., Yusuf, D. H. M., Yusoff, W. S., & Johari, A. N. B. (2012). Factors affecting user satisfaction in the Malaysian income tax e-filing system. African Journal of Business Management, 6(21), 6447.
  • Deutsch, M. (1962). Cooperation and trust: Some theoretical notes. UK: Nebraska Press.
  • Lean, O. K., Zailani, S., Ramayah, T., & Fernando, Y. (2009). Factors influencing intention to use e-government services among citizens in Malaysia. International Journal of Information Management, 29(6), 458-475.
  • Lee, J., Kim, H. J., & Ahn, M. J. (2011). The willingness of e-Government service adoption by business users: The role of offline service quality and trust in technology. Government Information Quarterly, 28(2), 222-230.
  • Lewis, J. D., & Weigert, A. (1985). Trust as a social reality. Social Forces, 63(4), 967-985.
  • Marche, S., & McNiven, J. D. (2003). E‐government and e‐governance: the future isn't what it used to be. Canadian Journal of Administrative Sciences/Revue Canadienne des Sciences de l'Administration, 20(1), 74-86.
  • Mayer, R. C., Davis, J. H., & Schoorman, F. D. (1995). An integrative model of organizational trust. Academy of Management Review, 20(3), 709-734.
  • Miyazaki, A. D., & Fernandez, A. (2001). Consumer perceptions of privacy and security risks for online shopping. Journal of Consumer Affairs, 35(1), 27-44.
  • Ozkan, S., & Kanat, I. E. (2011). e-Government adoption model based on theory of planned behavior: Empirical validation. Government Information Quarterly, 28(4), 503-513.
  • Papadomichelaki, X., & Mentzas, G. (2012). e-GovQual: A multiple-item scale for assessing e-government service quality. Government Information Quarterly, 29(1), 98-109.
  • Parasuraman, A., Berry, L. L., & Zeithaml, V. A. (1991). Refinement and reassessment of the SERVQUAL scale. Journal of Retailing, 67(4), 420.
  • Parent, M., Vandebeek, C. A., & Gemino, A. C. (2005). Building citizen trust through e-government. Government Information Quarterly, 22(4), 720-736.
  • Pavlou, P. A. (2003). Consumer acceptance of electronic commerce: Integrating trust and risk with the technology acceptance model. International Journal of Electronic Commerce, 7(3), 101-134.
  • Schaupp, L. C., Carter, L., & McBride, M. E. (2010). E-file adoption: A study of US taxpayers’ intentions. Computers in Human Behavior, 26(4), 636-644.
  • Siau, K., & Long, Y. (2005). Synthesizing e-government stage models-a meta-synthesis based on meta-ethnography approach. Industrial Management & Data Systems, 105(4), 443-458.
  • Wang, Y. D., & Emurian, H. H. (2005). An overview of online trust: Concepts, elements, and implications. Computers in Human Behavior, 21(1), 105-125. Warkentin, M., Gefen, D., Pavlou, P. A., & Rose, G. M. (2002). Encouraging citizen adoption of e-government by building trust. Electronic Markets, 12(3), 157-162.
  • Yao, M. Z., Rice, R. E., & Wallis, K. (2007). Predicting user concerns about online privacy. Journal of the American Society for Information Science and Technology, 58(5), 710-722.
  • Yildiz, E., & Ayyildiz, H. (2014). Electronic word-of-mouth: factors affecting consumer review. In Handbook of Research on Effective Marketing in Contemporary Globalism, 227.

Increasing E-Trust in E-Government Services: A Case Study on The Users of Internet Tax Office

Year 2017, Volume: 2 Issue: 5, 9 - 23, 25.04.2017
https://doi.org/10.23834/isrjournal.308617

Abstract

In
the last quarter century, governments around the world have been working to
capture the vast potential of the Internet to improve government processes.
Turkish government has increasingly benefited from information technology to
enhance their services, known as electronic government (e-government). However,
the success of these efforts depends, to a great extent, on how well the
targeted users for such services, citizens in general, make use of them. Electronic
tax payment system is one of the critical e-government services, which assists
tax payers in paying their tax debts electronically each pay period. Since
citizens’ acceptance of electronic tax payment system is influenced by their
trust to this system, there is a need to understand the factors that predict
the users’ trust on internet tax office. For this reason, the purpose of the
presented study was to identify what factors could affect the citizens’ trust
in e -government services. The study was conductedby surveying 426 citizens
from all Turkish regions. The theoritical and practical implications of the
study are discussed in the paper.

References

  • Al-Dwairi, R. M., & Kamala, M. A. (2009, September). An integrated trust model for business-to-consumer (b2c) e-commerce: integrating trust with the technology acceptance model. In CyberWorlds, 2009. CW'09. International Conference on (pp. 351-356). IEEE.
  • Bannister, F., & Connolly, R. (2011). Trust and transformational government: A proposed framework for research. Government Information Quarterly, 28(2), 137-147.
  • Barnes, C., & Gill, D. (2000). Declining government performance? Why citizens don't trust government. New Zealand: State Services Commission.
  • Bélanger, F., & Carter, L. (2008). Trust and risk in e-government adoption. The Journal of Strategic Information Systems, 17(2), 165-176.
  • Belanger, F., Hiller, J. S., & Smith, W. J. (2002). Trustworthiness in electronic commerce: the role of privacy, security, and site attributes. The Journal of Strategic Information Systems, 11(3), 245-270.
  • Beldad, A., De Jong, M., & Steehouder, M. (2011). I trust not therefore it must be risky: Determinants of the perceived risks of disclosing personal data for e-government transactions. Computers in Human Behavior, 27(6), 2233-2242.
  • Bouckaert, G., & Van de Walle, S. (2003). Comparing measures of citizen trust and user satisfaction as indicators of ‘good governance’: difficulties in linking trust and satisfaction indicators. International Review of Administrative Sciences, 69(3), 329-343.
  • Carter, L., & Bélanger, F. (2005). The utilization of e‐government services: citizen trust, innovation and acceptance factors. Information Systems Journal, 15(1), 5-25.
  • Carter, L., & Weerakkody, V. (2008). E-government adoption: A cultural comparison. Information Systems Frontiers, 10(4), 473-482.
  • Chang, I. C., Li, Y. C., Hung, W. F., & Hwang, H. G. (2005). An empirical study on the impact of quality antecedents on tax payers' acceptance of Internet tax-filing systems. Government Information Quarterly, 22(3), 389-410.
  • Colesca, S. E. (2009). Increasing e-trust: a solution to minimize risk in e-government adoption. Journal of Applied Quantitative Methods, 4(1), 31-44.
  • Corritore, C. L., Kracher, B., & Wiedenbeck, S. (2003). On-line trust: concepts, evolving themes, a model. International Journal of Human-Computer Studies, 58(6), 737-758.
  • Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly, 319-340.
  • EIU. (2012). 2011 Government e-payments adoption ranking: a global index and benchmarking study by economist ıntelligence unit, London.
  • EP. (2015). egovernment: using technology to improve public services and democratic participation, European Parliamentary Research Services, European Union.
  • Featherman, M. S., & Pavlou, P. A. (2003). Predicting e-services adoption: a perceived risk facets perspective. International Journal of Human-Computer Studies, 59(4), 451-474.
  • Fu, J. R., Farn, C. K., & Chao, W. P. (2006). Acceptance of electronic tax filing: a study of taxpayer intentions. Information & Management, 43(1), 109-126.
  • Gefen, D., & Straub, D. W. (2004). Consumer trust in B2C e-Commerce and the importance of social presence: experiments in e-Products and e-Services. Omega, 32(6), 407-424.
  • George, J. F. (2002). Influences on the intent to make Internet purchases. Internet Research, 12(2), 165-180.
  • Ghane, S., Fathian, M., & Gholamian, M. R. (2011). Full relationship among e-satisfaction, e-trust, e-service quality, and e-loyalty: The case of Iran e-banking. Journal of Theoretical and Applied Information Technology, 33(1), 1-6.
  • Glanville, J. L., & Paxton, P. (2007). How do we learn to trust? A confirmatory tetrad analysis of the sources of generalized trust. Social Psychology Quarterly, 70(3), 230-242.
  • Goldfinch, S., Gauld, R., & Herbison, P. (2009). The participation divide? political participation, trust in government, and e‐government in Australia and New Zealand. Australian Journal of Public Administration, 68(3), 333-350.
  • Guerra, G. A., Zizzo, D. J., Dutton, W. H., & Peltu, M. (2003). Economics of trust in the information economy: Issues of identity, privacy and security. Available in. https://www.oii.ox.ac.uk/archive/downloads/publications/OIIRR_Electro nicTrust_0403.pdf. (14.02.2016).
  • Horst, M., Kuttschreuter, M., & Gutteling, J. M. (2007). Perceived usefulness, personal experiences, risk perception and trust as determinants of adoption of e-government services in The Netherlands. Computers in Human Behavior, 23(4), 1838-1852.
  • Hung, S. Y., Chang, C. M., & Kuo, S. R. (2013). User acceptance of mobile e-government services: An empirical study. Government Information Quarterly, 30(1), 33-44.
  • Islam, M. A., Yusuf, D. H. M., Yusoff, W. S., & Johari, A. N. B. (2012). Factors affecting user satisfaction in the Malaysian income tax e-filing system. African Journal of Business Management, 6(21), 6447.
  • Deutsch, M. (1962). Cooperation and trust: Some theoretical notes. UK: Nebraska Press.
  • Lean, O. K., Zailani, S., Ramayah, T., & Fernando, Y. (2009). Factors influencing intention to use e-government services among citizens in Malaysia. International Journal of Information Management, 29(6), 458-475.
  • Lee, J., Kim, H. J., & Ahn, M. J. (2011). The willingness of e-Government service adoption by business users: The role of offline service quality and trust in technology. Government Information Quarterly, 28(2), 222-230.
  • Lewis, J. D., & Weigert, A. (1985). Trust as a social reality. Social Forces, 63(4), 967-985.
  • Marche, S., & McNiven, J. D. (2003). E‐government and e‐governance: the future isn't what it used to be. Canadian Journal of Administrative Sciences/Revue Canadienne des Sciences de l'Administration, 20(1), 74-86.
  • Mayer, R. C., Davis, J. H., & Schoorman, F. D. (1995). An integrative model of organizational trust. Academy of Management Review, 20(3), 709-734.
  • Miyazaki, A. D., & Fernandez, A. (2001). Consumer perceptions of privacy and security risks for online shopping. Journal of Consumer Affairs, 35(1), 27-44.
  • Ozkan, S., & Kanat, I. E. (2011). e-Government adoption model based on theory of planned behavior: Empirical validation. Government Information Quarterly, 28(4), 503-513.
  • Papadomichelaki, X., & Mentzas, G. (2012). e-GovQual: A multiple-item scale for assessing e-government service quality. Government Information Quarterly, 29(1), 98-109.
  • Parasuraman, A., Berry, L. L., & Zeithaml, V. A. (1991). Refinement and reassessment of the SERVQUAL scale. Journal of Retailing, 67(4), 420.
  • Parent, M., Vandebeek, C. A., & Gemino, A. C. (2005). Building citizen trust through e-government. Government Information Quarterly, 22(4), 720-736.
  • Pavlou, P. A. (2003). Consumer acceptance of electronic commerce: Integrating trust and risk with the technology acceptance model. International Journal of Electronic Commerce, 7(3), 101-134.
  • Schaupp, L. C., Carter, L., & McBride, M. E. (2010). E-file adoption: A study of US taxpayers’ intentions. Computers in Human Behavior, 26(4), 636-644.
  • Siau, K., & Long, Y. (2005). Synthesizing e-government stage models-a meta-synthesis based on meta-ethnography approach. Industrial Management & Data Systems, 105(4), 443-458.
  • Wang, Y. D., & Emurian, H. H. (2005). An overview of online trust: Concepts, elements, and implications. Computers in Human Behavior, 21(1), 105-125. Warkentin, M., Gefen, D., Pavlou, P. A., & Rose, G. M. (2002). Encouraging citizen adoption of e-government by building trust. Electronic Markets, 12(3), 157-162.
  • Yao, M. Z., Rice, R. E., & Wallis, K. (2007). Predicting user concerns about online privacy. Journal of the American Society for Information Science and Technology, 58(5), 710-722.
  • Yildiz, E., & Ayyildiz, H. (2014). Electronic word-of-mouth: factors affecting consumer review. In Handbook of Research on Effective Marketing in Contemporary Globalism, 227.
There are 43 citations in total.

Details

Journal Section Articles
Authors

Salih Yıldız

Mehmet Hanefi Topal

Publication Date April 25, 2017
Submission Date April 25, 2017
Published in Issue Year 2017 Volume: 2 Issue: 5

Cite

APA Yıldız, S., & Topal, M. H. (2017). Increasing E-Trust in E-Government Services: A Case Study on The Users of Internet Tax Office. The Journal of International Scientific Researches, 2(5), 9-23. https://doi.org/10.23834/isrjournal.308617