The Electronic Journal of e-Government publishes perspectives on topics relevant to the study, implementation and management of e-Government

For general enquiries email

Click here to see other Scholarly Electronic Journals published by API
For a range of research text books on this and complimentary topics visit the Academic Bookshop

Journal Article

The Impact of Information Systems on Taxation: A Case of Users Experience With an e‑Recovery Information System  pp110-121

Mitja Dečman, Maja Klun

© Dec 2015 Volume 13 Issue 2, ECEG2015, Editor: Carl Adams, pp75 - 160

Look inside Download PDF (free)


Abstract: Although information technologys impact is evident in the everyday life of citizens and the private sector, the public sector has also gained and is gaining many benefits and could gain even more. Technology and information systems enable e‑gov ernment processes to run more effectively and efficiently, changing organisations structure, people, processes, and regulations. Information systems (IS) are especially efficient in environments where a great amount of data is available and exact calcu lations are needed for many different stakeholders. Such an area in the public sector is obviously the area of taxation. These systems gather a great amount of data from different sources, they need to be reliable and, since a multitude of different users within and outside of the public sector are using them, they have to be user friendly. The aim of the research was to test one such system, called e‑recovery, and the influence of different factors, including the following: user training, user documentat ion, user support, system usability, user interface, system speed, and specific system functionalities. Through empirical quantitative research, we surveyed more than 170 executors that use the e‑recovery system every day. The findings of the statistical analysis of the individual measured indices and correlations between them provide support for these indices and show that the e‑recovery system was well accepted among users and found to be very useful. Users evaluated the majority of the indices as above average but stressed the issue of inadequate training. Users do acknowledge that their work is faster due to e‑recovery system use, but their motivation for work is not affected. The imperfections stressed most often were the occasional system failures, upgrade delays, and connection interruptions, since users access the system through the internet.


Keywords: Keywords: e-government, government to government, information systems assessment, e-recovery, user satisfaction, tax recovery


Share |