Özet:

In the last quarter century, governments around the world have been working to capture the vast potential of the Internet to improve government processes. Turkish government has increasingly benefited from information technology to enhance their services, known as electronic government (e-government). However, the success of these efforts depends, to a great extent, on how well the targeted users for such services, citizens in general, make use of them. Electronic tax payment system is one of the critical e-government services, which assists tax payers in paying their tax debts electronically each pay period. Since citizens’ acceptance of electronic tax payment system is influenced by their trust to this system, there is a need to understand the factors that predict the users’ trust on internet tax office. For this reason, the purpose of the presented study was to identify what factors could affect the citizens’ trust in e -government services. The study was conductedby surveying 426 citizens from all Turkish regions. The theoritical and practical implications of the study are discussed in the paper.

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