“…However, the mere presence of e-government offers does not suffice to induce positive effects among citizens (Morgeson & Petrescu, 2011). Sophisticated attitudinal multivariate studies, which address success factors of e-government usage, mainly focus on established models of information system research to explain citizens' e-government usage behavior (Rana, Williams, Dwivedi, & Williams, 2011). Theoretical approaches and empirical scales of information system research, for example the DeLone & McLean IS success model (DeLone & McLean, 1992;DeLone & McLean, 2003), and of electronic commerce, for example SERVQUAL, are often structurally adapted to specific e-government services like tax-filing systems in this regard Chen, 2010;Floropoulos, Spathis, Halvatzis, & Tsipouridou, 2010;Hu et al, 2009).…”