Public E-Administration: Understanding the Perception of Taxes by Generation Y and Generation Z

Abstract

Electronic participation has become more important than ever in the last two years. The pandemic in Europe since 2020 has accelerated the transition of governments to e-governments. However, countries still face many challenges in developing e-government. One of the problems is a lack of understanding of e-participation civic actors. Since, Generation Y and Generation Z are important internet users, their attitude towards public e-services is a crucial influential factor. The purpose of this study is to identify areas of potential challenges of public e-administration that result from tax perception of Millennials and Z Generation. Cochran's Q test examines the effectiveness equality of different proposals to change the perception of tax payment. Data were collected from 158 respondents through two questionnaire surveys. By understanding the main factors influencing citizens when paying taxes and premiums, e-government systems can offer suitable solutions when designing individual interfaces for citizens. A primary finding of this research highlights three critical influencing factors; firstly, knowing how and for what the levies will be used, secondary the option of choosing which public areas part of the levies will go to, and tertiary the importance of public finance transparency. The research identifies opportunities for considering citizens' tax perception when designing an e-tax administration interface. By understanding the taxpayers, the government can improve the development of e-government systems.