E-Government Models and Application of Digital Technologies for Tax Administration

E-Government Models and Application of Digital Technologies for Tax Administration

Elena Viktorovna Burdenko, Elena Vyacheslavovna Bykasova
Copyright: © 2023 |Pages: 26
DOI: 10.4018/978-1-6684-6966-8.ch004
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Abstract

Integrated research on the introduction of e-government in different countries of the world is performed in this chapter. The aim of the research is the generalization of the positive experience in bringing use the of information technologies for providing government services. Four e-government models were identified in the process of analysis: English-American, European, Asian, and Russian. A retrospective analysis was performed of the introduction of information-communication technologies for providing government services in different countries within the framework of each model. Within the English-American model, the experience of the USA, Canada, and Great Britain was considered. Within the European Model, general information on the European Union was provided. In the Asian Model, the experience of South Korea, Singapore, China, and Japan was considered. Russian Federal Tax Agency was used for performing the research of the use of the information technologies aimed at the improvement of the quality of tax administration.
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Background

American and Japanese scientists were among the first to point out the impact of digital technologies on the government administration efficiency and the information society concept was formulated. The government administration transformation, taking place now as a result of the wide use of digital technologies, is observed throughout the world. From 2001 the UN Department of Economic and Social Affairs is performing the research on the level of the E-Government development on 190 countries (Department of Economic and Social Affairs, 2022). In 2014 the methodology of calculation of the E-Government index was changed. Additional criteria characterizing the E-Governance, focus on average citizen: multi-channeling and mobility; user oriented; providing government services depending on real life situations; involving citizens in the governance process using a wide range of tools. In 2022 the 12th research was published with the analysis performed on 193 countries. The rating of the E-Government development has become an efficient tool showing the efforts of the countries on introduction of the E-Government services in their countries.

The transition to the E-Government services is in the center of the attention of many scientists in different countries of the world. Only for the period from 2019 to 2022 25 000 different types of research had been carried out on the E-Government. Sangki (2018) proposed a mew model of the E-Government maturity. He is analyzing a practical experience of introduction and use of E-government services in South Korea in his paper. He identified 4 stages of the E-Government development: 1. Bureaucratic mode; 2. Information management model; 3. Participation model; 4. Management model. Non-technological factors, political and socio-economic ones, influencing the E-Government development were also covered.

Key Terms in this Chapter

Interoperability: Functional compatibility, system characteristics, interfaces which are easily understandable and can interact with other systems.

Digital Economy Ecosystem: Partnership of organizations ensuring continuous interaction of the technological platform of these organizations, applicable internet-services, analytical systems, information systems of the government bodies, organizations, and citizens.

Digital Economy: Is the organization of the economic activity where the key production factor are the data in digital format, processing of the large volumes of the information and the use of the results of the analysis that enable to significantly increase the efficiency of different types of production, technologies, equipment, storage, sales, delivery of goods and services.

Heterogeneity: Heterogeneity of the information or availability of different parts in the structure.

Semantic Approach to the Information: It considers the information not only from the position of the form but from the viewpoint of its content, with the focus on the content of the information.

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