E-Devlet Hizmetlerinde E-Güveni Yükseltmek: İnternet Vergi Dairesi Kullanıcıları Üzerine Bir Uygulama

Son yıllarda, hükümetler devlet süreçlerini geliştirmek ve iyileştirmek için internetin geniş imkânlarından yararlanmaya çalışmaktadırlar. Türk devleti de elektronik devlet (e-devlet) olarak bilinen hizmetlerini geliştirmek için bilgi teknolojisinden giderek daha fazla faylanmaya başladı. Bununla birlikte, bu gayretlerin başarısı büyük ölçüde bu tür hizmetlerin hedef kullanıcıları olan vatandaşlar tarafından ne kadar iyi kullanıldıklarına da bağlıdır. Elektronik vergi ödeme sistemleri, mükelleflerin vergi borçlarını her ödeme döneminde elektronik olarak ödemelerine yardımcı olan önemli e-devlet hizmetlerinden biridir. Vatandaşların elektornik vergi ödeme sistemlerini benimsemesi onların sisteme olan güveninden etkilendiği için elektronik vergi dairelerine karşı güveni etkileyen faktörlerin belirlenmesi önemlidir. Bundan ötürü, bu çalışmanın amacı, vatandaşların e-devlet hizmetlerine karşı güvenlerini etkileyen faktörlerin belirlenmesidir. Çalışma kapsamında Türkiye genelinde 462 vatandaşa anket uygulanmıştır. Çalışmanın teorik ve pratik sonuçları metinde tartışılmıştır.

Anahtar Kelimeler:

E-Devlet, Kabul, E-Güven, Algılanan Risk, İnternet Vergi Dairesi

Increasing E-Trust in E-Government Services: A Case Study on The Users of Internet Tax Office

In the last quarter century, governments around the world have been working to capture the vast potential of the Internet to improve government processes. Turkish government has increasingly benefited from information technology to enhance their services, known as electronic government (e-government). However, the success of these efforts depends, to a great extent, on how well the targeted users for such services, citizens in general, make use of them. Electronic tax payment system is one of the critical e-government services, which assists tax payers in paying their tax debts electronically each pay period. Since citizens’ acceptance of electronic tax payment system is influenced by their trust to this system, there is a need to understand the factors that predict the users’ trust on internet tax office. For this reason, the purpose of the presented study was to identify what factors could affect the citizens’ trust in e -government services. The study was conductedby surveying 426 citizens from all Turkish regions. The theoritical and practical implications of the study are discussed in the paper.

Keywords:

E-Government, Adoption, E-Trust, Perceived Risk, Internet Tax Office,

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