The intermediary role of trust and perceived usefulness in the success of an e-Government system in Morocco: The case of the ‘Simpl’ e-filing


  • Idriss moksit FSJES - Ait Melloul
  • Ahsina Khalifa FSJES - AIT MELLOUL

Mots-clés :

E-government, e-filing, information system success, DeLone and McLean Model, TAM model


User satisfaction is a key dimension of the success of an e-filing system. This study examines the impact of information quality, system quality, trust and perceived usefulness on user satisfaction with online e-filing services in Morocco. A model inspired by the DeLone and McLean models, the TAM model and that of Mayer et al. (1995) is proposed to assess satisfaction with the online tax services (SIMPL) of the Directorate General of Taxes. The model takes into account the perceived usefulness inspired by the TAM model. The final model is tested using a sample of 168 SIMPL taxpayers across Morocco. The structural equation modeling technique is used to test the hypotheses. Our empirical outcomes revealed that user satisfaction is influenced both by perceived usefulness and by trust, which in turn are influenced by information quality and system quality.