Title: E-government challenges at the UK's customs and tax department

Authors: Rania Mousa

Addresses: Schroeder Family School of Business Administration, University of Evansville, 1800 Lincoln Avenue, Evansville, IN 47722, USA

Abstract: The last two decades have seen an evolution of information and communication technology capabilities in the public sector which facilitates the adoption of several technology innovations. Electronic government is one of the strategic innovations that many government agencies have considered adopting to deliver efficient government services and support the development of government operations. Initial efforts to examine the process of adopting electronic government initiatives suggest that many government agencies face several challenges that could hamper the progress of the adoption process. An e-government initiative, represented by Extensible Business Reporting Language has been adopted by the UK's HM Revenue and Customs (HMRC). The paper examines the influential e-government challenges that affected the adoption process at HMRC. Research findings provide practical implications that could aid government decision makers to plan for the future of electronic government by identifying the key potential challenges associated with the adoption of e-government initiatives.

Keywords: HM Revenue and Customs; UK HMRC; United Kingdom; e-government adoption; Extensible Business Reporting Language; XBRL; challenges; electronic reporting; tax; taxation; electronic government.

DOI: 10.1504/EG.2013.051277

Electronic Government, an International Journal, 2013 Vol.10 No.1, pp.86 - 103

Published online: 03 Jan 2013 *

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