Determinants of taxpayer satisfaction and loyalty in digital fiscal services

Purpose This study investigates the determinants of taxpayer satisfaction and loyalty towards digital fiscal services provided by the Portuguese Tax Authority, focusing on user experiences with its online platforms. Design/methodology/approach A conceptual model was developed to meet the research objectives and applied to a sample of 372 users of the Portuguese Tax Authority’s digital services. Data were collected via an online questionnaire administered in 2021, during the COVID-19 pandemic, a period marked by the intensification of digital public service usage. Cronbach’s alpha coefficients were calculated to assess the reliability of constructs, and multiple linear regression models were conducted to validate the research hypotheses and identify the key predictors of satisfaction, trust and loyalty. Findings The results reveal that perceived service quality, institutional image and user expectations are significant drivers of taxpayer satisfaction. Satisfaction and institutional image emerge as the main predictors of loyalty, while trust, although important, does not independently predict loyalty when satisfaction is considered. The findings offer actionable insights for public sector managers and policymakers, emphasizing the importance of investing in service quality, strengthening institutional image and enhancing user satisfaction to foster taxpayer loyalty in digital fiscal environments. Originality/value This research extends the application of service quality and satisfaction models to the digital fiscal services context, an area still underexplored in the e-government literature. It also provides new perspectives on taxpayer loyalty management in public administration, particularly under the conditions of accelerated digital transformation driven by external crises such as the COVID-19 pandemic.