The effect of online service quality factors on internet usage The web delivery system of the taxation department

摘要

Purpose - This study aims to examine online service quality factors as main driving forces in the degree of intention of using the Taxation Department web site expressed by certified accountants. Design/methodology/approach - Drawing on a quantitative methodological approach, a survey was undertaken among a sample of 351 certified accountants to empirically test the proposed model. The paper used an ordered logit model to estimate the effects of several online service quality factors on the certified accountant's degree of intention of using the Portuguese government's tax services web site.