International Journal of Information Management 30 (2010) 47–56 Contents lists available at ScienceDirect International Journal of Information Management journal homepage: www.elsevier.com/locate/ijinfomgt Measuring the success of the Greek Taxation Information System Jordan Floropoulos, Charalambos Spathis ∗ , Dimitrios Halvatzis, Maria Tsipouridou Aristotle University of Thessaloniki, Department of Economics, Division of Business Administration, 54 124 Thessaloniki, Greece article info Article history: Keywords: Electronic government (e-Government) Taxation Information Systems Success Taxis Greece abstract The transformation of many governments all around the world into new forms, namely, electronic gov- ernment (e-Government), could not leave the Greek government unaffected. Therefore, it initiated an e-Government project related to national information systems and finance services, the Greek Taxation Information System (TAXIS). The purpose of this paper is to investigate the success of TAXIS from the perspective of expert employees, who work in public taxation agencies. This topic is interesting, because TAXIS is applied in a tax-driven country, under a mandatory setting. Also, it is the first time that the success of this project is examined, from the perspective of employees, using IS success models. The study adapts DeLone and McLean [DeLone, W. H., & McLean, E. R. (2003). The DeLone and McLean model of information systems success: A ten year update. Journal of Management Information Systems, 19(4), 9–30] and Seddon’s [Seddon, P. B. (1997). A respecification and extension of the DeLone and McLean model of IS success. Information Systems Research, 8(3) 240–253] information systems success models. The model developed includes the constructs of information, system and service quality, perceived use- fulness and user satisfaction. The results provide evidence that there are strong connections between the five success constructs. All hypothesized relationships are supported, except for the relationship between system quality and user satisfaction. The empirical evidence and discussion presented can help the Greek Government improve and fully exploit the potential of TAXIS as an innovative tool for taxation purposes. © 2009 Elsevier Ltd. All rights reserved. 1. Introduction Starting in the early 1990s, the revolution of information and communication technologies, which has caused major and rapid changes in the daily life of people, could not leave governments unaffected. Having realized that, many governments all around the world are being transformed into new forms of government, namely, electronic government or e-Government (Akman, Yazic, Mishra, & Arifoglu, 2005), in order to strengthen and sustain their position in the global competition (Sharifi & Zarei, 2004). The level of progression has reached different stages of maturity in these countries, depending on specific social, political, economic and cul- tural factors that are present in each country. In a 2006 survey of the European Commission (EC) of e-Government initiatives, measured by two indicators, Greece scored 62% for the online sophistication indicator, with Austria delivering the best score of 95%. For the fully availability online indicator, Greece scored 30%, while Austria reached again the highest score of 83%. In both cases, Greece occu- ∗ Corresponding author. Tel.: +30 2310996452; fax: +30 2310996452. E-mail addresses: jordanfl@econ.auth.gr (J. Floropoulos), hspathis@econ.auth.gr (C. Spathis), dchalvat@econ.auth.gr (D. Halvatzis), mtsipou@econ.auth.gr (M. Tsipouridou). pied the 22nd position among 28 countries (European Commission, 2006). The concept of e-Government has attracted the attention of researchers, who have been developing theoretical models in an effort to gain a better understanding of this endeavor. It is evident, though, that there is no single definition of e-Government. Simply speaking, e-Government reflects current visions for public admin- istrations towards modernization (Wimmer, 2002) of democratic practices, using new organizational processes and technologies in order to make everyday life easier for everyone. From the perspective of interactions of different sectors of one country with each other (Sharifi & Zarei, 2004), e-Government may be divided into four categories (Evans & Yen, 2006; Siau & Long, 2005): Government to Government (G2G), Government to Business (G2B), Government to Employees (G2E) and Govern- ment to Citizens (G2C). Though e-Government has clear benefits for governments themselves, businesses and employees, it is cit- izens that actually receive the widest array of benefits (Jaeger, 2003). As governments develop e-Government systems to deliver these services, there is a need for evaluation efforts that assess their effec- tiveness (Wang & Liao, 2007). Such evaluation efforts can enable government agencies to determine if they are capable of doing the required task and delivering services as expected (Gupta & Jana, 2003). However, while Information Systems (IS) success models 0268-4012/$ – see front matter © 2009 Elsevier Ltd. All rights reserved. doi:10.1016/j.ijinfomgt.2009.03.013