Contemporary e-government for smart tax authorities
by Daniel Simon Schaebs
Electronic Government, an International Journal (EG), Vol. 18, No. 4, 2022

Abstract: This paper examines the term e-government and attempts to trace its development. Taking into account the challenges of the Tallinn Declaration, the Speyer definition of Lucke and Reinermann as well as the state-citizen-relationship described by Martini, the determinants of contemporary e-government and implementation of ICT in the tax office are presented in detail. An in-depth analysis of the state-of-the-art e-government services according to their suitability leads to the model of a smart tax authority. For this analysis, final application examples were shown for each individual departmental area. A further analysis about the bipolar requirements of citizen- and state-value was developed and revealed that most of the e-government services meet these requirements. By implementing the suggested ICT and services effectiveness and efficiency of the enforcement of tax laws can be increased, also mastering the bipolar challenges regarding citizen- and state-value.

Online publication date: Tue, 04-Oct-2022

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