“…Considering the academic production of electronic government field, several authors (e.g., Mota et al, 2016;Gerpott and Ahmadi, 2016;Van Dijk, Peters and Ebbers, 2008;Helbig, Gil-García and Ferro, 2009;Reddick, 2005) warn that the majority of studies have explored the phenomenon of e-services from the supply side perspective, that is, focusing on the characteristics available in e-gov services. Some of the most notable studies such as Rampelotto, Löbler and Visentini (2015), Pinho (2008), and Damian and Merlo (2013) analyze the effectiveness of electronic portals of several Brazilian state governments (e.g., Damian and Merlo, 2013;Pinho, 2008), as well as government institutions such as the Brazilian Federal Revenue agency (Rampelotto, Löbler and Visentini, 2015) in providing services to companies and citizens. Nevertheless, there is a scarcity of studies exploring the demand side of e-services, that analyze the interaction between citizens and various levels of government.…”