Affiliation:
1. National Economics University,Vietnam
Abstract
The Fourth Industrial Revolution profoundly impacted the development of e-government in Vietnam, whose taxation system is rapidly developing leading to the invention of the electronic tax (eTax) system. However, the challenge for the authorities is to effectively and systematically apply technology to industry operations and gradually improve the quality of eTax services in Vietnam. The success of this system depends greatly on the satisfaction of the users (Rahman et al., 2020). The study was conducted to analyze the factors and their influence on the satisfaction of small and medium-sized enterprises (SMEs) using eTax services in Vietnam. Data was collected from 260 valid questionnaires of individuals representing over 200 businesses in Hanoi through Cronbach’s alpha, exploratory factor analysis (EFA), and regression analysis by SPSS software. The research results indicate that 7 important elements are influencing the satisfaction of SMEs towards the quality of eTax service listed in descending order, including efficiency, ease of use, flexibility, reliability, website quality, security, and business support. According to these results, the paper proposes several suggestions to increase the satisfaction level of SMEs towards the service quality of the eTax syste
Subject
Organizational Behavior and Human Resource Management,Management Science and Operations Research,Finance
Cited by
1 articles.
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