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e-Governance in revenue collection and administration

e-Governance in revenue collection and administration
e-Governance in revenue collection and administration
E-government is about the use of information communication technologies (ICTs) to offer better public service at a lower cost. However, there is a trade-off to be made between implementing e-government with ICTs and the public ability to reach and access electronic information. Access to all official information and service offerings of a public agency is generally of e-government’s primary focus. This paper presents the findings of a research into the issues regarding the role of e-governance in tax administration especially incorporating ICTs technologies. Recent trends in public taxation stress the need of developing a system of tax assessment and collection that involves internet services. Using a case study of the UK government department of HM Revenue and Customs, the paper examines the use of internet service for self-assessment, payment by internet and Pay As You Earn service for employers. The findings suggest that substantial progress has been made over recent years in developing an effective system of e-taxation by the UK government. The paper also identifies further requirements of the use of ICTs in e-taxation and potentials for future direction and initiatives.
e-government, ICTs, revenue administration, automation, partnerships
1845641701
1743-3517
36
265-274
Wessex Institute of Technology
Nisar, T.
6b1513b5-23d1-4151-8dd2-9f6eaa6ea3a6
Morgan, K.
Brebbia, C.A.
Spector, J.M.
Nisar, T.
6b1513b5-23d1-4151-8dd2-9f6eaa6ea3a6
Morgan, K.
Brebbia, C.A.
Spector, J.M.

Nisar, T. (2006) e-Governance in revenue collection and administration. Morgan, K., Brebbia, C.A. and Spector, J.M. (eds.) In The Internet Society II: Advances in Education, Commerce and Governance. Wessex Institute of Technology. pp. 265-274 . (doi:10.2495/IS060261).

Record type: Conference or Workshop Item (Paper)

Abstract

E-government is about the use of information communication technologies (ICTs) to offer better public service at a lower cost. However, there is a trade-off to be made between implementing e-government with ICTs and the public ability to reach and access electronic information. Access to all official information and service offerings of a public agency is generally of e-government’s primary focus. This paper presents the findings of a research into the issues regarding the role of e-governance in tax administration especially incorporating ICTs technologies. Recent trends in public taxation stress the need of developing a system of tax assessment and collection that involves internet services. Using a case study of the UK government department of HM Revenue and Customs, the paper examines the use of internet service for self-assessment, payment by internet and Pay As You Earn service for employers. The findings suggest that substantial progress has been made over recent years in developing an effective system of e-taxation by the UK government. The paper also identifies further requirements of the use of ICTs in e-taxation and potentials for future direction and initiatives.

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More information

Published date: 2006
Venue - Dates: Second International Conference on the Internet and Society, Wessex Institute of Technology, 2006-01-01 - 2006-01-01
Keywords: e-government, ICTs, revenue administration, automation, partnerships

Identifiers

Local EPrints ID: 39889
URI: http://eprints.soton.ac.uk/id/eprint/39889
ISBN: 1845641701
ISSN: 1743-3517
PURE UUID: be483c7b-60d0-481b-82f9-5a21e8efc7be
ORCID for T. Nisar: ORCID iD orcid.org/0000-0003-2240-5327

Catalogue record

Date deposited: 30 Jun 2006
Last modified: 16 Mar 2024 03:21

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Contributors

Author: T. Nisar ORCID iD
Editor: K. Morgan
Editor: C.A. Brebbia
Editor: J.M. Spector

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