La percepción de beneficios en los sistemas e-government de administraciones tributarias y su influencia en la creación de valor público desde la perspectiva del contribuyente

Vollständiger Abstract

Worum geht es in dieser Arbeit?

Taxpayers are the main users of e-government systems in tax administrations; therefore, these government agencies must understand whether the individual, organizational, social, and environmental benefits that citizens perceive when accessing and using such systems are valued and contribute to building a close public relationship grounded in trust, the ability to keep citizens informed, participation, civic engagement, communication, transparency, and equity. The main objective of this study is to explain whether the benefits perceived by taxpayers who use the e-government system of a tax administration in Colombia influence public value creation. To achieve this objective, a conceptual model is proposed and empirically validated. A study was conducted with the participation of 312 taxpayers through the administration of a survey-based data collection instrument. The results were analyzed using a structural equation modeling approach based on partial least squares (PLS-SEM), which made it possible to validate the proposed model. The findings show that the perception of individual, organizational, and social benefits influences citizen-oriented public value creation, an important aspect for senior management in these agencies to assess. The results of this study contribute to expanding the existing body of knowledge in information systems, public management, and taxation.