Evaluation of the Danish E-tax System for Small Businesses: A Look at an IS Success Model

Nathalie Gebhard & Dimitrios Karyotis

Student thesis: Master thesis


E-government is not a new concept in Denmark which in 2018 ranked no. 1 according to UNDESA´s e-government survey 2018 (“United Nations”, 2018, 10 Dec). With their digital strategy of 2016-2020 spending’s in ICT is increasing (“Den fællesoffentlige”, 2016, 15 Dec). Hence, there is a need for measuring achievements in e-government. Within the field of IS success evaluation the DeLone and McLean IS success model (1992) has been one of the most widely used measurement models in the field of information systems. Ten years after the first model they proposed an updated version of their model (2003) exploring the suggestions from validation of researchers who tested the model in other contexts (DeLone and McLean, 2003). The updated version of the model consists of six constructs (system quality, information quality, service quality, use, user satisfaction, net benefits). The model has later been used to evaluate IS in e-commerce and e-government context. However, in the field of e-government and in particular G2B services there was space for further research. Present study evaluated the Danish e-tax system (TastSelv) in a G2B context and validated the revised version of the D&M IS success model (2003) in this regard. The model which was validated was the updated version of D&M model with minor changes in the relationships between the six dimensions based on literature suggestions. By using online survey this study had a quantitative approach in order to investigate small companies’ perception of e-tax Denmark. The results of this study showed that the overall perception of the Danish e-tax service from small businesses was neutral with a negative trend regarding the information quality related items. This study highlighted the direct and indirect effect of system quality, information quality and service quality on user satisfaction and net benefits, where system quality had the strongest effect. In contrary, the empirical data does not support use construct as an IS success factor in G2B (Danish e-tax service) context.

EducationsMSc in Business Administration and E-business, (Graduate Programme) Final Thesis
Publication date2019
Number of pages135
SupervisorsRony Medaglia