To make e-government more efficient and effective, it is necessary to assess its performance using quantitative methodologies and to improve it based on scientific evidences. The purpose of this study is to develop a theoretical model for assessing the performance of e-government services, to verify them quantitatively and to clarify the factors that increase user satisfaction with these services. The model was examined through structured equation modelling using the data of business users regarding the online tax declaration service of the Japanese Government. Based on the findings, this paper discusses the policy implications.
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Reiko Gotoh (2009) studied this question.
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