This paper studies the e-government service quality and risk perceptions of personal income tax payers on e-government service value. The study uses qualitative in-depth interview and content analysis to explore the determinants of e-government service quality and risk dimensions of e-government service value. The findings suggest that perceived value of e-government service is e-government service quality, which consists of service design, website design, technical support, and customer support quality. On the other hand, the three perceived risk concerns are performance, privacy, and financial audit risk. The results can assist e-government service design not only to increase electronic service quality but also to reduce risk facets in order to enhance e-government service value and enlarge acceptance from income taxpayers.
Rotchanakitumnuai, Siriluck, "Measuring E-Government Service Value with the E-GOVSQUAL-RISK Model" (2008). ICEB 2008 Proceedings. 43.