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Governments globally have adopted various types of E-Taxation systems as part of E-Government plans in providing taxpayers a media to lodge tax claims at their ease. As this article is concerned with user satisfaction, a critical analysis of satisfaction literature related to Information Systems (IS), E-Taxation, E-Government, and technology in general, has been thoroughly done. For instance, technology such as Artificial Intelligence is being introduced in practically all aspects of society, including E-Taxation. This led to the understanding of how different researchers have theorized the ‘Satisfaction’ concept in the related areas. We focused on identifying the factors that constitute user satisfaction with the E-Taxation system. As a result, it is discovered that to date, limited studies have been devoted to evaluating user satisfaction with E-Taxation systems. Also, we found the emergence of several dimensions that require further investigation. Therefore, in this article, a conceptual model to evaluate E-Taxation satisfaction among taxpayers is proposed based on DeLone and McLean IS Success Model (D&M). Finally, we urged that the model should be empirically validated so that it will be practical to be adopted to guide local government to improve the quality of services delivered through E-Taxation systems.

The main objective of this research is to examine the use of Information & Communication Technologies (ICT) and derive the success factors of eParticipation initiatives according to the electronic government (eGovernment) content evaluation. For this purpose, an African study took place using a two-step methodological technique: ‘review of the United Nations’ eGovernment survey report; and a wide review from the existing literature. The results suggest that the tools and technologies presently applied are mainly general purpose and not exactly designed for eParticipation. In addition, the results indicated that success factors can be categorized into seven groups of factors: government commitment; usability; combination of both online and offline networks; comprehensive communication and encouraging plan; security and privacy, organizational issues; and topics complexity. A comparison with reviewed factors of eParticipation initiatives success suggests there are similarities and significant differences on ICT usage among countries. This study anticipates that its results could be of interest to practitioners as it highlights some knowledge in a practical way. Furthermore, this research could be of interest to researchers as it contributes in validating eParticipation evaluation models.

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The electronic taxation (E-Taxation or E-Tax) filing reporting system has undergone several improvements. However, there are still debates regarding the quality of information (IQ), system quality (SYQ), and service quality (SEQ) in the system. These concerns continue to be hotly debated. These concerns include the accuracy of information provided, the availability of the system and its services, and the comprehensiveness and responsiveness of the system, which can result in taxpayers being forced to wait in queues. This study explores the relationship between IQ, SYQ, SEQ, and individual taxpayers' continuous intentional usage of the e-tax system. To achieve this, a theoretical model was developed based on the DeLone and McLean IS Success Model (D&M) concepts, which focused on the targeted issues. The proposed relationship concept was analysed using SmartPLS (v. 3.2.8) on a 768 Nigerian individual taxpayers survey. The study revealed that IQ, SYQ, and SEQ are significant factors that impact taxpayers' intention to use (ITU) and the system's continuous usage (U) in Nigeria. The findings of this study suggest that tax authorities should focus more on technical quality factors to enhance the performance of the e-tax reporting system. Additionally, this study contributes to the existing literature by evaluating the concept of information system quality (ISQ) within the context of e-taxation.