Evaluating tax sites: an evaluation framework and its application

In the last decade many governments have created e-services in order to deliver instant and advanced services to their citizens. One of the major transactions between the state and the citizens is tax filing and payment. This paper highlights critical factors that make a tax website successful. Its purpose is the creation of an integrated evaluation framework for tax websites. This framework should accommodate citizens' needs. It would be useful both for government decision makers and for tax websites' designers and developers in order to deliver better services to the citizens.