{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,1,17]],"date-time":"2026-01-17T10:03:49Z","timestamp":1768644229149,"version":"3.49.0"},"reference-count":40,"publisher":"Emerald","issue":"6","license":[{"start":{"date-parts":[[2008,11,21]],"date-time":"2008-11-21T00:00:00Z","timestamp":1227225600000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.emerald.com\/insight\/site-policies"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2008,11,21]]},"abstract":"<jats:sec><jats:title content-type=\"abstract-heading\">Purpose<\/jats:title><jats:p>The purpose of this paper is to compare the web\u2010based tax filing systems of Turkey and South Korea. The comparison is based on user satisfaction which has parameters such as ease of work, adequacy of the amount of information, display speed, convenience to life, job productivity, and help service.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Design\/methodology\/approach<\/jats:title><jats:p>The tax filing systems are presented along with a background of such systems and their usability parameters. The survey instrument that has been prepared for gauging user satisfaction was applied to the users in both countries. The statistical analyses of the results are performed through <jats:italic>t<\/jats:italic>\u2010test and stepwise regression.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Findings<\/jats:title><jats:p>The study shows that users in the two countries felt differently in such factors as ease of work, adequacy of the amount of information, display speed, convenience to life, job productivity, and help service. Although Turkey has a complex tax system Turkish users did not find the tax filing system difficult to use and that may be attributable to the fact that they are accounting professionals who frequently use the system.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Practical implications<\/jats:title><jats:p>Electronic tax filing is an important e\u2010government application that has become increasingly common all over the world. Beyond the usual benefits of e\u2010government such as reducing transaction costs and providing convenience, electronic tax filing systems are particularly useful for governments to avoid tax evasion and errors. Although, by definition, web\u2010based tax filing systems of different countries have to be different, universal design parameters of each system and the resulting user satisfaction levels may provide guidelines for new systems.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Originality\/value<\/jats:title><jats:p>Unlike other types of information systems, which have been comparatively analyzed in the context of more than one country, this is not applicable to e\u2010government systems. To the authors' knowledge the present article is the first attempt to compare and analyze two countries' different e\u2010government systems.<\/jats:p><\/jats:sec>","DOI":"10.1108\/14684520810923962","type":"journal-article","created":{"date-parts":[[2008,11,22]],"date-time":"2008-11-22T07:02:30Z","timestamp":1227337350000},"page":"842-859","source":"Crossref","is-referenced-by-count":24,"title":["User evaluations of tax filing web sites"],"prefix":"10.1108","volume":"32","author":[{"given":"Kun","family":"Chang Lee","sequence":"first","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Melih","family":"Kirlidog","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Sangjae","family":"Lee","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Gyoo","family":"Gun Lim","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"140","reference":[{"key":"key2022020819543042400_b1","doi-asserted-by":"crossref","unstructured":"Akman, I., Yazici, A., Mishra, A. and Arifoglu, A. (2005), \u201cE\u2010government: a global view and an empirical evaluation of some attributes of citizens\u201d, Government Information Quarterly, Vol. 22 No. 2, pp. 239\u201057.","DOI":"10.1016\/j.giq.2004.12.001"},{"key":"key2022020819543042400_b2","doi-asserted-by":"crossref","unstructured":"Avgerou, C. (2002), Information Systems and Global Diversity, Oxford University Press, Oxford, UK.","DOI":"10.1093\/acprof:oso\/9780199263424.001.0001"},{"key":"key2022020819543042400_b3","doi-asserted-by":"crossref","unstructured":"Barnes, S.J. and Vidgen, R.T. (2006), \u201cData triangulation and web quality metrics: a case study in e\u2010government\u201d, Information & Management, Vol. 43 No. 6, pp. 767\u201077.","DOI":"10.1016\/j.im.2006.06.001"},{"key":"key2022020819543042400_b4","doi-asserted-by":"crossref","unstructured":"B\u00e9langer, F., Fan, W., Schaupp, L.C., Krishen, A., Everhart, J., Poteet, D. and Nakamoto, K. (2006), \u201cWeb site, success metrics: addressing the duality of goals\u201d, Communications of the ACM, Vol. 49 No. 12, pp. 114\u20106.","DOI":"10.1145\/1183236.1183256"},{"key":"key2022020819543042400_b5","doi-asserted-by":"crossref","unstructured":"Calhoun, K.J., Teng, J.T.C. and Cheon, M.J. (2002), \u201cImpact of national culture on information technology usage behaviour: an exploratory study of decision making in Korea and the US\u201d, Behaviour and Information Technology, Vol. 21 No. 4, pp. 293\u2010302.","DOI":"10.1080\/0144929021000013491"},{"key":"key2022020819543042400_b6","doi-asserted-by":"crossref","unstructured":"Davis, F.D. (1989), \u201cPerceived usefulness, perceived ease of use, and user acceptance of information technology\u201d, MIS Quarterly, Vol. 13 No. 3, pp. 319\u201040.","DOI":"10.2307\/249008"},{"key":"key2022020819543042400_b7","doi-asserted-by":"crossref","unstructured":"DeLone, W.H. and McLean, E.R. (1992), \u201cInformation systems success: the quest for the dependent variable\u201d, Information Systems Research, Vol. 3 No. 1, pp. 60\u201095.","DOI":"10.1287\/isre.3.1.60"},{"key":"key2022020819543042400_b8","doi-asserted-by":"crossref","unstructured":"DeLone, W.H. and McLean, E.R. (2004), \u201cMeasuring e\u2010commerce success: applying the DeLone & McLean information systems success model\u201d, International Journal of Electronic Commerce, Vol. 9 No. 1, pp. 31\u201047.","DOI":"10.1080\/10864415.2004.11044317"},{"key":"key2022020819543042400_b9","doi-asserted-by":"crossref","unstructured":"DeLone, W.H. and McLean, E.R. (2003), \u201cThe DeLone and McLean Model of information systems success: a ten\u2010year update\u201d, Journal of Management Information Systems, Vol. 19 No. 4, pp. 9\u201030.","DOI":"10.1080\/07421222.2003.11045748"},{"key":"key2022020819543042400_b10","doi-asserted-by":"crossref","unstructured":"Denman\u2010Maier, E. and Parycek, P. (2003), \u201cCross\u2010cultural factors in global e\u2010Government\u201d, Lecture Notes in Computer Science, Vol. 2739, pp. 456\u20109.","DOI":"10.1007\/10929179_83"},{"key":"key2022020819543042400_b11","doi-asserted-by":"crossref","unstructured":"Dhyani, D., Ng, W.K. and Bhowmick, S.S. (2002), \u201cA survey of web metrics\u201d, ACM Computing Surveys, Vol. 34 No. 4, pp. 469\u2010503.","DOI":"10.1145\/592642.592645"},{"key":"key2022020819543042400_b12","unstructured":"Economist Intelligence Unit (2007), \u201cTurkey: overview of e\u2010commerce\u201d, available at: http:\/\/globaltechforum.eiu.com\/index.asp?layout=rich_story&doc_id=11173&title=Turkey%3A+Overview+of+e\u2010commerce&categoryid=31&channelid=4 (accessed 1 May 2008)."},{"key":"key2022020819543042400_b13","unstructured":"Fishbein, M. and Ajzen, I. (1975), Belief, Attitude, Intention and Behavior: An Introduction to Theory and Research, Addison\u2010Wesley, Reading, MA."},{"key":"key2022020819543042400_b14","doi-asserted-by":"crossref","unstructured":"Fu, J.R., Chao, W.P. and Farn, C.K. (2006), \u201cAcceptance of electronic tax filing: a study of taxpayer intentions\u201d, Information & Management, Vol. 43 No. 1, pp. 109\u201026.","DOI":"10.1016\/j.im.2005.04.001"},{"key":"key2022020819543042400_b15","doi-asserted-by":"crossref","unstructured":"Fu, J.R., Farn, C.K. and Chao, W.P. (2004), \u201cDeterminants of taxpayers' adoption of electronic filing methods in Taiwan: an exploratory study\u201d, Journal of Government Information, Vol. 30 Nos 5\u20106, pp. 658\u201083.","DOI":"10.1016\/j.jgi.2004.11.002"},{"key":"key2022020819543042400_b16","unstructured":"Gouldner, A.W. (1955), Patterns of Industrial Bureaucracy, Routledge & Kegan Paul, London."},{"key":"key2022020819543042400_b17","doi-asserted-by":"crossref","unstructured":"Heeks, R. and Bailur, S. (2007), \u201cAnalyzing e\u2010government research: perspectives, philosophies, theories, methods, and practice\u201d, Government Information Quarterly, Vol. 24 No. 2, pp. 243\u201065.","DOI":"10.1016\/j.giq.2006.06.005"},{"key":"key2022020819543042400_b18","doi-asserted-by":"crossref","unstructured":"Ho, A.T.K. (2002), \u201cReinventing local governments and the e\u2010government initiative\u201d, Public Administration Review, Vol. 62 No. 4, pp. 434\u201044.","DOI":"10.1111\/0033-3352.00197"},{"key":"key2022020819543042400_b19","doi-asserted-by":"crossref","unstructured":"Hwang, W., Jung, H.S. and Salvendy, Y.G. (2006), \u201cInternationalization of e\u2010commerce: a comparison of online shopping preferences among Korean, Turkish and US populations\u201d, Behaviour & Information Technology, Vol. 25 No. 1, pp. 3\u201018.","DOI":"10.1080\/01449290512331335636"},{"key":"key2022020819543042400_b20","doi-asserted-by":"crossref","unstructured":"Im, J.H. and Seo, J.W. (2005), \u201cE\u2010government in South Korea: planning and implementation\u201d, Electronic Government, an International Journal, Vol. 2 No. 2, pp. 188\u2010204.","DOI":"10.1504\/EG.2005.007094"},{"key":"key2022020819543042400_b21","doi-asserted-by":"crossref","unstructured":"Kaylor, C., Deshazo, R. and Van Eck, D. (2001), \u201cGauging e\u2010government: a report on implementing services among American cities\u201d, Government Information Quarterly, Vol. 18 No. 4, pp. 293\u2010307.","DOI":"10.1016\/S0740-624X(01)00089-2"},{"key":"key2022020819543042400_b22","doi-asserted-by":"crossref","unstructured":"Lau, T.Y., Kim, S.W. and Atkin, D. (2005), \u201cAn examination of factors contributing to South Korea's global leadership in broadband adoption\u201d, Telematics and Informatics, Vol. 22 No. 4, pp. 349\u201059.","DOI":"10.1016\/j.tele.2004.11.004"},{"key":"key2022020819543042400_b23","doi-asserted-by":"crossref","unstructured":"Layne, K. and Lee, J.W. (2001), \u201cDeveloping fully functional e\u2010government: a four stage model\u201d, Government Information Quarterly, Vol. 18 No. 2, pp. 122\u201036.","DOI":"10.1016\/S0740-624X(01)00066-1"},{"key":"key2022020819543042400_b24","doi-asserted-by":"crossref","unstructured":"Lee, O. and Gong, S.J. (2004), \u201cOvercoming the Confucian psychological barrier in government cyberspace\u201d, CyberPsychology & Behavior, Vol. 7 No. 1, pp. 25\u20108.","DOI":"10.1089\/109493104322820075"},{"key":"key2022020819543042400_b25","doi-asserted-by":"crossref","unstructured":"Lee, S.M., Tan, X. and Trimi, S. (2005), \u201cCurrent practices of leading e\u2010government countries\u201d, Communications of the ACM, Vol. 48 No. 10, pp. 99\u2010104.","DOI":"10.1145\/1089107.1089112"},{"key":"key2022020819543042400_b26","doi-asserted-by":"crossref","unstructured":"Manly, T.S., Thomas, D.W. and Ritsema, C.M. (2005), \u201cAttracting nonfilers through amnesty programs: internal versus external motivation\u201d, Journal of the American Taxation Association, Vol. 27, pp. 75\u201095.","DOI":"10.2308\/jata.2005.27.s-1.75"},{"key":"key2022020819543042400_b27","doi-asserted-by":"crossref","unstructured":"Mathieson, K. (1991), \u201cPredicting user intentions: comparing the technology acceptance model with the theory of planned behavior\u201d, Information Systems Research, Vol. 2 No. 3, pp. 173\u201091.","DOI":"10.1287\/isre.2.3.173"},{"key":"key2022020819543042400_b28","doi-asserted-by":"crossref","unstructured":"Moon, M.J. (2002), \u201cThe evolution of e\u2010government among municipalities: rhetoric or reality?\u201d, Public Administration Review, Vol. 62 No. 4, pp. 424\u201033.","DOI":"10.1111\/0033-3352.00196"},{"key":"key2022020819543042400_b29","unstructured":"Moulsley, H. (2005), \u201cTransforming local government services through an e\u2010government modernisation agenda\u201d, Journal of the Communication Network, Vol. 4, pp. 70\u20105."},{"key":"key2022020819543042400_b30","unstructured":"OECD (2001), \u201cThe development of broadband access in OECD countries\u201d, available at: www.oecd.org\/dataoecd\/48\/33\/2475737.pdf (accessed 16 September 2007)."},{"key":"key2022020819543042400_b31","doi-asserted-by":"crossref","unstructured":"Palmer, J.W. (2002), \u201cWeb site usability, design, and performance metrics\u201d, Information Systems Research, Vol. 13 No. 2, pp. 151\u201067.","DOI":"10.1287\/isre.13.2.151.88"},{"key":"key2022020819543042400_b32","unstructured":"Special Committee for e\u2010Government Republic of Korea (2003), \u201cKorea's e\u2010government: completion of e\u2010government framework\u201d, available at: http:\/\/unpan1.un.org\/intradoc\/groups\/public\/documents\/APCITY\/UNPAN015126.pdf (accessed 1 May 2008)."},{"key":"key2022020819543042400_b33","unstructured":"TCA (2006), \u201ce\u2010Devlete geciste kamu kurumlari internet siteleri\u201d, available at: www.sayistay.gov.tr\/rapor\/rapor3.asp?id=64 (accessed 10 February 2007)."},{"key":"key2022020819543042400_b34","doi-asserted-by":"crossref","unstructured":"Thomas, J.C. and Streib, G. (2003), \u201cThe new face of government: citizen\u2010initiated contacts in the era of e\u2010government\u201d, Journal of Public Administration Research and Theory, Vol. 13 No. 1, pp. 83\u2010101.","DOI":"10.1093\/jpart\/mug010"},{"key":"key2022020819543042400_b35","unstructured":"Revenue Administration (2006), \u201cTaxation in Turkey\u201d, available at: www.turkisheconomy.org.uk\/Taxation_in_Turkey.pdf (accessed 20 April 2008)."},{"key":"key2022020819543042400_b36","unstructured":"UNPAN (2004), \u201cUN global e\u2010government readiness report\u201d, available at: www.unpan.org\/egovernment4.asp (accessed 16 September 2007)."},{"key":"key2022020819543042400_b37","doi-asserted-by":"crossref","unstructured":"van Dam, N., Evers, V. and Arts, F.A. (2005), \u201cCultural user experience issues in e\u2010government: Designing for a multi\u2010cultural society\u201d, Lecture Notes in Computer Science, Vol. 3081, pp. 310\u201024.","DOI":"10.1007\/11407546_18"},{"key":"key2022020819543042400_b38","unstructured":"Watson, T.J. (1980), Sociology, Work and Industry, Routledge, London."},{"key":"key2022020819543042400_b39","unstructured":"West, D.M. (2007), \u201cGlobal e\u2010government, 2007\u201d, available at: www.insidepolitics.org\/egovt07int.pdf (accessed 20 April 2008)."},{"key":"key2022020819543042400_b40","unstructured":"Zuboff, S. (1988), In the Age of the Smart Machine: The Future of Work and Power, Basic Books, New York, NY."}],"container-title":["Online Information Review"],"original-title":[],"language":"en","link":[{"URL":"http:\/\/www.emeraldinsight.com\/doi\/full-xml\/10.1108\/14684520810923962","content-type":"unspecified","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/www.emerald.com\/insight\/content\/doi\/10.1108\/14684520810923962\/full\/xml","content-type":"application\/xml","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/www.emerald.com\/insight\/content\/doi\/10.1108\/14684520810923962\/full\/html","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2025,7,25]],"date-time":"2025-07-25T00:41:09Z","timestamp":1753404069000},"score":1,"resource":{"primary":{"URL":"http:\/\/www.emerald.com\/oir\/article\/32\/6\/842-859\/314449"}},"subtitle":["A comparative study of South Korea and Turkey"],"short-title":[],"issued":{"date-parts":[[2008,11,21]]},"references-count":40,"journal-issue":{"issue":"6","published-print":{"date-parts":[[2008,11,21]]}},"alternative-id":["10.1108\/14684520810923962"],"URL":"https:\/\/doi.org\/10.1108\/14684520810923962","relation":{},"ISSN":["1468-4527"],"issn-type":[{"value":"1468-4527","type":"print"}],"subject":[],"published":{"date-parts":[[2008,11,21]]}}}