In the last decade many governments have created e-services in order to deliver instant and advanced services to their citizens. One of the major transactions between the state and the citizens is tax filling and payment. This paper highlights critical factors that make a tax web site successful. Its purpose is the creation of an integrated evaluation framework for tax web sites. This framework should accommodate citizens’ needs. It would be useful both for government decision makers and for tax web sites’ designers and developers in order to deliver better services to the citizens. Copyright © 200x Inderscience Enterprises Ltd.