Success evaluation model of E-government systems for tax administrations: Recognizing the public value from the taxpayer's perspective

Through the E-government systems, the tax administrations of the different levels of government interrelate with their target user, in this case the taxpayer, ensuring that the latter achieves compliance with its tax obligations in an agile, timely and efficient manner, promoting in turn, the construction of public values in this interested party. However, it is important to assess whether these information systems (IS) having the capabilities to meet the objectives pre-established by this type of organization, which have missions, interest groups, perspectives, contexts, factors and particular benefits compared to other government entities, and in which its success or failure, influences government finances and the development of a territory. Therefore, this document proposes the construction of a model for evaluating the success of E-government systems for tax administrations, which proposes a particular and not a general character, where the traditional factors of success theories must be complemented with relevant constructs to this context, such as: demographic considerations, the capacity for timely parameterization due to regulatory changes (flexibility), the digital gap, allowing to classify its benefits from social, economic, individual, organizational, environmental and public value aspects, developing in this way a holistic model for this type of government organization, seeking that the taxpayer and their intermediaries are the protagonists of this assessment.