Current research investigated relationship between E-government and performance of tax system based on six level of based on SMS in East-Azarbayjan Province. Method of research is descriptive. Questionnaire is used in order to extract information of research. SMS as electronic government used in order to accelerate the collection of taxes, reduction of collection cost, reduce administrative bureaucracy, reduce online transactions, reduce traffic, and air pollution as improved tax Performance. Results of research indicated that electronic government and performance of tax system. We selected 200 taxpayers with over 30 years experience randomly and 181 the taxpayers answered the questionnaire. Results of research indicated that electronic government and performance of tax system. Significant relationship exists between E-government and reduction of collection cost. Furthermore, significant relationship exists between E-government and reduces online transaction. Moreover, significant relationship exists between E-government and accelerates tax collection. What is more, significant relationship exists between E-government and reduces administrative bureaucracy. Significant relationship exists between E-government and reduces air pollution and traffic
E-government, E-tax, the six-level model based on SMS, Tax collection, Collection Cost
