A Comparative Study of NADRA & FBR in Hyderabad and Bahawalpur: Citizens’ Perceptions of Accessibility, Institutional Effectiveness, Transparency in e-Government Services in Pakistan

Although e-government has become a vital component of delivering services to citizens through electronic means (e-services), its success primarily relies on citizens' perceptions of accessibility, institutional effectiveness, and transparency in these services, which can only be achieved through a series of reforms that strengthen over time. While countries recognized as global leaders, such as South Korea and Estonia, have established robust public trust by providing innovative developments and advancing digital progress, this level of trust remains less prevalent in developing states like Pakistan. This study presents a unique research focus that has been less explored in previous literature, aiming to understand the roles of the National Database and Registration Authority (NADRA) and the Federal Board of Revenue (FBR), as well as how citizens in Hyderabad and Bahawalpur perceive their services. The study emphasized investigating institutional challenges and evaluating how reforms shape citizen trust and the sustainable use of digital platforms from the demographic and geographical dynamics perspectives. This study applied a mixed-methods approach, combining the use of a standardized survey method (n=250) with expert focus group discussion, and structural equation modeling (SEM) was adopted to examine the causal relationship (H1–H5) and impact of reforms on citizens’ perceptions. The conclusions revealed policy-relevant insights into improving Pakistan’s e-Government frameworks with effectiveness, transparency, and accessibility.