Connectivity between Electronic Services, Taxpayers' Support and Tax Administration Performance.

The purpose of this study is to examine the nexus between electronic services (e-services) and tax administration performance directly, and indirectly via taxpayers' support. Furthermore, it investigates the relationship between taxpayers' support and e-services effectiveness. Quantitative data were collected from 217 tax officers through questionnaires, and structural equation modelling (SEM) was performed with WarpPLS 7.0 software. This study found that tax administrator and taxpayer e-services can improve tax administration performance directly, and indirectly through the mediating role of taxpayers' support. Furthermore, taxpayers' support can enhance e-services' effectiveness in tax administration. The study recommends the adoption of the proposed research model which integrated e-services and taxpayers' support to improve tax compliance, revenue generation, and performance to stimulate economic growth and national development. [ABSTRACT FROM AUTHOR]