Evaluation of the website of Federal Revenue of Brazil as a measure of the effectiveness of e-Government for the citizen

Abstract

This paper aimed to evaluate the effectiveness of the Federal Revenue website in providing information and services to citizens. We adopted a multimethod research with exploratory and descriptive characteristics, collecting and analyzing both quantitative and qualitative data for the development and validation of online and face-to-face questionnaires. We also applied, up to the final implementation of the questionnaires, documentary analysis, in-depth interviews with its technicians, validations with experts and statistical validations based on 950 observations. The final application of the questionnaires with accounting professionals of all Federal Units of Brazil provided a final sample of 2.474 respondents, of whom 1.113 answered to the online questionnaire and 1.361 answered to the face-to-face questionnaire. This paper brings contributions to the knowledge of e-Gov’s use as a tool to interact with citizens, being the first survey with this characteristic and range within the Federal Revenue.