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

Year 2017, Volume: 2 Issue: 5, 9 - 23, 25.04.2017

Salih Yıldız , Mehmet Hanefi Topal

https://doi.org/10.23834/isrjournal.308617

Cited By: 2

Abstract

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.  

Keywords

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

Abstract

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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