Abstract
Today, the challenge of e-governance in relation to tax services remains a serious issue in sub-Saharan Africa. Although implementation projects continue to emerge, it is important to assess whether the digitization of tax procedures is really delivering the expected benefits. This study aims to examine the influence of the use of digitized tax procedures (UDT) on business process performance (BPM), highlighting the role of dynamic capabilities (DC). We analyze a sample of 143 Cameroonian SMEs using the higher order PLS-SEM methodology. The results show that the DC exhibited by SMEs positively influence UDT procedures, as well as the BPM associated with this digitization. Also, UDT has a positive impact on BPM, and significantly mediates the indirect relationship between this performance and SMEs' DC. By recognizing the value of e-governance in the delivery of digitized tax services, we motivate a more effective implementation of this service by governments in these countries.
Recommended Citation
Tchokoté, Ivan Djossa; Teutio, Arielle Ornela Ndassi; and Nyongo, Anne Sophie Ada, "E-governance, Digitized Tax Procedures and SME’s Business Process Performance in Cameroon" (2024). CACAIS 2024 Proceedings. 8.
https://aisel.aisnet.org/cacais2024/8