Adoption and success of e-tax services in Turkey: A study on interactive tax office users in Bursa

With the widespread use of computers and the internet by public administrations, the working methods of public institutions have also changed. As a result of this change, there has been a transition from the classical public administration approach to the e-government approach, which means technology-oriented management. The transition to e-government has the potential to create significant advantages and benefits for public administrations. On the other hand, it is very costly for public institutions to establish and operate the said e-government infrastructure. Therefore, if public administrations are to bear these costs, they must achieve success in e-government applications. This is directly related to the extent to which e-government is adopted by its stakeholders. Therefore, it is important to know and/or determine the factors that affect the adoption and success of e-government. For this very purpose, various theories and models have been developed in the literature to determine the factors affecting the adoption and success of e-government. In this context, this thesis also focuses on the adoption and success of e- government. At this point, the adoption and success of e-tax services, which is one of the most important application areas of e-government, has been the subject of research. The Interactive Tax Office, which is one of the most used e-tax services by taxpayers in Turkey, was chosen as the object of examination. Information Systems Success Model was used in the study. This model has advantages over other models in the literature, such as being both an adoption and a success model. Therefore, in this study, the factors affecting the adoption and success of the Interactive Tax Office were analyzed with the help of the Information Systems Success Model. Findings show that there is a positive and significant relationship between system quality and information quality with user satisfaction; information quality and user satisfaction with usage, and finally usage and user satisfaction with individual impact at the point of adoption and success of the Interactive Tax Office.