Palabras clave
beneficios de los sistemas de información
Sistemas E-government
Cómo citar
Resumen
Los contribuyentes son los principales usuarios de los sistemas de gobierno electrónico en las administraciones tributarias; por tanto, estas entidades gubernamentales deben comprender si los beneficios individuales, organizacionales, sociales y ambientales que los ciudadanos perciben al acceder y utilizar dichos sistemas son valorados y contribuyen a construir una relación pública cercana, basada en la confianza, la capacidad de mantener informados a los ciudadanos, la participación, el compromiso cívico, la comunicación, la transparencia y la equidad. El objetivo principal de este estudio es explicar si los beneficios percibidos por los contribuyentes que utilizan el sistema de gobierno electrónico de una administración tributaria en Colombia influyen en la creación de valor público. Para alcanzar este objetivo, se propone y valida empíricamente un modelo conceptual. Se realizó un estudio con la participación de 312 contribuyentes mediante la aplicación de un instrumento de recolección de datos basado en encuesta. Los resultados se analizaron mediante un enfoque de modelamiento de ecuaciones estructurales basado en mínimos cuadrados parciales (PLS-SEM), lo que permitió validar el modelo propuesto. Los hallazgos muestran que la percepción de beneficios individuales, organizacionales y sociales influye en la creación de valor público orientado al ciudadano, un aspecto importante que debe ser evaluado por la alta dirección de estas entidades. Los resultados de este estudio contribuyen a ampliar el cuerpo de conocimiento existente en sistemas de información, gestión pública y tributación.
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Derechos de autor 2026 Cindy Paola Jaimes Martínez, Beatriz Helena Díaz Pinzón, Edwin Mauricio Vásquez Mejía