Title: The contribution of e-government to the modernisation of the Hellenic taxation system

Authors: Panayiotis Tahinakis, John Mylonakis, Nicolaos Protogeros

Addresses: Department of Accounting and Finance, University of Macedonia, 156 Egnatia Street, Thessalonica 540-06, Greece. ' 10 Nikiforou Street, Glyfada, Athens 166 75, Greece. ' Department of Accounting and Finance, University of Macedonia, 156 Egnatia Street, Thessalonica 540-06, Greece

Abstract: The taxation system exerts substantial influence to the economic activity. Taxes, among others, influence work, saving, investments and the undertaking of business activity. This paper constitutes a study with regard to the issue of the e-government and its evolutionary course during the new era of Information Technology (IT) and the internet, and more specifically the role that it plays in the modernisation of the Hellenic taxation system. Moreover, the influence of the e-government to the application of modern information systems that support direct and indirect taxation is examined and the respective tax controls procedures as well. Furthermore, certain proposals are outlined with regard to the technological reform of the taxation system and the transition to the digital era on the basis of the adoption of new methodologies and practices. The easy-to-use operation systems and the low-cost communication channels (internet), the function of electronic tax processes (TAXISnet) and the increased participation of taxpayers will create a socio-economic environment, which is predicted to satisfy both the tax administration and the taxpayers.

Keywords: electronic tax services; electronic tax declaration systems; tax information systems; information technology; communications; ICT; e-income services; digital economy; e-taxation; electronic taxation; e-tax; Greece; e-government; electronic government; tax adminstration.

DOI: 10.1504/EG.2006.009215

Electronic Government, an International Journal, 2006 Vol.3 No.2, pp.139 - 157

Published online: 10 Mar 2006 *

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