Today, the challenge of e-governance in relation to tax services remains a serious issue in sub-Saharan Africa. Although implementation projects continue to emerge, it is important to assess whether the digitization of tax procedures is really delivering the expected benefits. This study aims to examine the influence of the use of digitized tax procedures (UDT) on business process performance (BPP), highlighting the role of dynamic capabilities (DC). We analyze a sample of 143 Cameroonian SMEs using the higher order PLS-SEM methodology. The results show that the DC exhibited by SMEs positively influence UDT procedures, as well as the BPP associated to this digitization. Also, the UDT has a positive impact on BPP, and significantly mediates the indirect relation between this performance and the dynamic capabilities of SMEs. By recognizing the value of e-governance in the delivery of digitized tax services, we motivate more effective implementation of this service by governments in these countries. Future e-governance projects for tax services will need to take into account the innovative and technological capacities of each country, as well as the realities of African public services.
References
[1]
Akpan-Obong, P. I., Trinh, M. P., Ayo, C. K., & Oni, A. (2023). E-governance as Good Governance? Evidence from 15 West African Countries. Information Technology for Development, 29, 256-275. https://doi.org/10.1080/02681102.2022.2123770
[2]
Alibraheem, M. H., & Abdul Jabbar, H. (2016). Electronic Tax Filing Adoption and Its Im-pact on Tax Employees Performance in Jordan: A Proposed Framework. World Applied Sciences Journal, 34, 393-399.
[3]
Almarabeh, T., & AbuAli, A. (2010). A General Framework for e-Government: Definition Maturity Challenges, Opportunities, and Success. European Journal of Scientific Re-search, 39, 29-42.
[4]
Asamoah, K. (2019). E‐governance in Africa’s Local Governments: Do District Assemblies in Ghana Optimize the Use of Websites and Social Media? The Electronic Journal of Information Systems in Developing Countries, 85, e12082. https://doi.org/10.1002/isd2.12082
Bhatnagar, S. (2003). Transparency and Corruption: Does e-Government Help (pp. 1-9). DRAFT Paper Prepared for the Compilation of CHRI.
[7]
Bhuiyan, S. H. (2011). Modernizing Bangladesh Public Administration through E-Governance: Benefits and Challenges. Government Information Quarterly, 28, 54-65. https://doi.org/10.1016/j.giq.2010.04.006
[8]
Boone, H., & Boone, D. (2012). Analyzing Likert Data. Journal of Extension, 50, Article No. 48. https://doi.org/10.34068/joe.50.02.48
[9]
Chisenga, J. (2004). Africa Governments in Cyberspace: Are They Bridging the Content Divide. In P. Birungi, & M. G. Musoke (Eds.), SCECSAL XV. Towards a Knowledge Society of Africa.
[10]
Cisi, M., & Sansalvadore, F. (2022). Formalized Business Networks in SMEs and Structural Relations for Their Governance. Journal of Small Business & Entrepreneurship, 34, 295-312. https://doi.org/10.1080/08276331.2019.1691317
[11]
DeLone, W. H., & McLean, E. R. (2016). Information Systems Success Measurement. Foundations and Trends® in Information Systems, 2, 1-116. https://doi.org/10.1561/2900000005
[12]
DGI (2023). Direction Générale des Impôts. Ministère des Finances. https://www.impots.cm/
[13]
Dumas, M., La Rosa, M., Mendling, J., & Reijers, H. A. (2013). Introduction to Business Process Management. In M. Dumas, M. La Rosa, J. Mendling, & H. A. Reijers (Eds.), Fundamentals of Business Process Management (pp. 1-33). Springer. https://doi.org/10.1007/978-3-662-56509-4_1
[14]
Fornell, C., & Larcker, D. F. (1981). Structural Equation Models with Unobservable Variables and Measurement Error: Algebra and Statistics. Journal of Marketing Research, 18, 382-388. https://doi.org/10.1177/002224378101800313
[15]
Frazier, B., Stoel, L., Niehm, L., & Eckerson, N. (2013). Optimism for New Business Survival in Rural Communities: An Institutional Perspective. Journal of Small Business & Entrepreneurship, 26, 443-462. https://doi.org/10.1080/08276331.2013.876761
[16]
Froehlich, A., Ringas, N., & Wilson, J. (2020). E-Governance in Africa and the World. In A. Froehlich, N. Ringas, & J. Wilson (Eds.), Space Supporting Africa: Volume 3: Security, Peace, and Development through Efficient Governance Supported by Space Applications (pp. 53-124). Springer International Publishing. https://doi.org/10.1007/978-3-030-52260-5_2
[17]
Gage, J. (2001). Some Thoughts on How ICTs Could Really Change the World (pp. 4-9). The Global Information Technology Report.
[18]
Gascó, M. (2003). New Technologies and Institutional Change in Public Administration. Social Science Computer Review, 21, 6-14. https://doi.org/10.1177/0894439302238967
[19]
Goodhue, D. L., & Thompson, R. L. (1995). Task-Technology Fit and Individual Performance. MIS Quarterly, 19, 213-236. https://doi.org/10.2307/249689
[20]
Gupta, M. P., & Jana, D. (2003). E-Government Evaluation: A Framework and Case Study. Government Information Quarterly, 20, 365-387. https://doi.org/10.1016/j.giq.2003.08.002
[21]
Hair Jr., J. F., Sarstedt, M., Hopkins, L., & Kuppelwieser, V. G. (2014). Partial Least Squares Structural Equation Modeling (PLS-SEM). European Business Review, 26, 106-121. https://doi.org/10.1108/ebr-10-2013-0128
[22]
Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019). When to Use and How to Report the Results of PLS-SEM. European Business Review, 31, 2-24. https://doi.org/10.1108/ebr-11-2018-0203
[23]
Heeks, R. (2001). Understanding E-Governance for Development. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.3540058
[24]
Hiller, J. S., & Bélanger, F. (2001). Privacy Strategies for Electronic Government. E-Government, 200, 162-198.
[25]
Inakefe, G. I., Bassey, V. U., Ikeanyibe, O. M., Nwagboso, C. I., Agbor, U. I., Ebegbulem, J. et al. (2023). Digital Literacy and E-Governance Adoption for Service Delivery in Cross River State Civil Service. International Journal of Electronic Government Research, 19, 1-23. https://doi.org/10.4018/ijegr.328327
[26]
Iyer, L. S., & Rao, R. N. S. (2017). E-Governance Implementation in the Telecentres of Karnataka, India: Costs, Governance & Benefits. Asian Journal of Research in Social Sciences and Humanities, 7, 377-385. https://doi.org/10.5958/2249-7315.2017.00323.9
[27]
Kaplan, R. S., & Norton, D. P. (2001). Transforming the Balanced Scorecard from Performance Measurement to Strategic Management: Part I. Accounting Horizons, 15, 87-104. https://doi.org/10.2308/acch.2001.15.1.87
[28]
Kock, N. (2015). Common Method Bias in PLS-SEM: A Full Collinearity Assessment Approach. International Journal of e-Collaboration, 11, 1-10. https://doi.org/10.4018/ijec.2015100101
[29]
Kretschmer, T., & Khashabi, P. (2020). Digital Transformation and Organization Design: An Integrated Approach. California Management Review, 62, 86-104. https://doi.org/10.1177/0008125620940296
[30]
Kroukamp, H. (2005a). E-Governance in South Africa: Are We Coping? Acta Academica, 37, 52-69.
[31]
Kroukamp, H. (2005b). E-Governance in South Africa: Are We Coping? Acta Academica, 37, 52-69.
[32]
Kumar, R., & Best, M. L. (2006). Impact and Sustainability of E-Government Services in Developing Countries: Lessons Learned from Tamil Nadu, India. The Information Society, 22, 1-12. https://doi.org/10.1080/01972240500388149
[33]
Kyem, P. A. K. (2016). Mobile Phone Expansion and Opportunities for E‐Governance in Sub‐Saharan Africa. The Electronic Journal of Information Systems in Developing Countries, 75, 1-15. https://doi.org/10.1002/j.1681-4835.2016.tb00548.x
[34]
Masunga, F. J., Mapesa, H. J., & Nyalle, M. A. (2020). Influence of E-Tax System on Tax Revenue Collection in Tanzania Large Taxpayers: A Prior and Posterior Analysis. Journal of Accounting Finance and Auditing Studies (JAFAS), 6, 44-63. https://doi.org/10.32602/jafas.2020.027
[35]
Mohele, I., & De Beer, K. (2007). The Use of Information and Communications Technology (ICT) in e-Service Delivery and Effective Governance in South Africa.
[36]
Mphidi, H. (2008). Digital Divide and e-Governance in South Africa. Research, Innovation and Partnerships.
[37]
Nkohkwo, Q. N.-A., & Islam, M. S. (2013). Challenges to the Successful Implementation of eGovernment Initiatives in SubSaharan Africa: A Literature Review. Electronic Journal of e-Government, 11, 252-266.
[38]
Ojo, J. S. (2014). E-governance: An Imperative for Sustainable Grass Root Development in Nigeria. Journal of Public Administration and Policy Research, 6, 77-89. https://doi.org/10.5897/jpapr2013.0264
[39]
Oliveira, T. A., Oliver, M., & Ramalhinho, H. (2020). Challenges for Connecting Citizens and Smart Cities: ICT, e-Governance and Blockchain. Sustainability, 12, Article No. 2926. https://doi.org/10.3390/su12072926
[40]
Olubukola Otekunrin, A., Ikechukwu Nwanji, T., Felix Eluyela, D., Inegbedion, H., & Eleda, T. (2021). E-Tax System Effectiveness in Reducing Tax Evasion in Nigeria. Problems and Perspectives in Management, 19, 175-185. https://doi.org/10.21511/ppm.19(4).2021.15
[41]
Pathak, R. D., Singh, G., Belwal, R., Naz, R., & Smith, R. (2008). E-Governance, Corruption and Public Service Delivery: A Comparative Study of Fiji and Ethiopia. JOAAG, 3, 65-79.
[42]
Ringle, C. M., Wende, S., & Becker, J.-M. (2022). SmartPLS 4. SmartPLS. https://www.smartpls.com/
[43]
Sarstedt, M., Hair, J. F., Cheah, J., Becker, J., & Ringle, C. M. (2019). How to Specify, Estimate, and Validate Higher-Order Constructs in PLS-SEM. Australasian Marketing Journal, 27, 197-211. https://doi.org/10.1016/j.ausmj.2019.05.003
[44]
Schoemann, A. M., Boulton, A. J., & Short, S. D. (2017). Determining Power and Sample Size for Simple and Complex Mediation Models. Social Psychological and Personality Science, 8, 379-386. https://doi.org/10.1177/1948550617715068
[45]
Singh, M., & Sahu, G. P. (2018). Study of e-Governance Implementation: A Literature Review Using Classification Approach. International Journal of Electronic Governance, 10, 237-260. https://doi.org/10.1504/ijeg.2018.095954
[46]
Taherdoost, H. (2019). What Is the Best Response Scale for Survey and Questionnaire Design; Review of Different Lengths of Rating Scale/Attitude Scale/Likert Scale. International Journal of Academic Research in Management, 8, 1-10.
[47]
Teece, D. J. (2007). Explicating Dynamic Capabilities: The Nature and Microfoundations of (Sustainable) Enterprise Performance. Strategic Management Journal, 28, 1319-1350. https://doi.org/10.1002/smj.640
[48]
Teece, D. J., Pisano, G., & Shuen, A. (1997). Dynamic Capabilities and Strategic Management. Strategic Management Journal, 18, 509-533. https://doi.org/10.1002/(sici)1097-0266(199708)18:7<509::aid-smj882>3.0.co;2-z
[49]
UN (2020). UN e-Government Survey 2020. https://publicadministration.un.org/egovkb/en-us/Reports/UN-E-Government-Survey-2020
[50]
Uyar, A., Nimer, K., Kuzey, C., Shahbaz, M., & Schneider, F. (2021). Can e-Government Initiatives Alleviate Tax Evasion? The Moderation Effect of ICT. Technological Foreca-sting and Social Change, 166, Article ID: 120597. https://doi.org/10.1016/j.techfore.2021.120597
[51]
Van Looy, A., & Shafagatova, A. (2016). Business Process Performance Measurement: A Structured Literature Review of Indicators, Measures and Metrics. SpringerPlus, 5, Article No. 1797. https://doi.org/10.1186/s40064-016-3498-1
[52]
Verona, G., & Ravasi, D. (2003). Unbundling Dynamic Capabilities: An Exploratory Study of Continuous Product Innovation. Industrial and Corporate Change, 12, 577-606. https://doi.org/10.1093/icc/12.3.577
[53]
Waiswa, R., & Okello-Obura, C. (2014). To What Extent Have ICTs Contributed to e-Governance in Uganda? Library Philosophy and Practice, 6, 43-60.
[54]
Wang, C. L., & Ahmed, P. K. (2007). Dynamic Capabilities: A Review and Research Agenda. International Journal of Management Reviews, 9, 31-51. https://doi.org/10.1111/j.1468-2370.2007.00201.x
[55]
Zahra, S. A., Sapienza, H. J., & Davidsson, P. (2006). Entrepreneurship and Dynamic Capabilities: A Review, Model and Research Agenda. Journal of Management Studies, 43, 917-955. https://doi.org/10.1111/j.1467-6486.2006.00616.x
[56]
Zollo, M., & Winter, S. G. (2002). Deliberate Learning and the Evolution of Dynamic Capabilities. Organization Science, 13, 339-351. https://doi.org/10.1287/orsc.13.3.339.2780
