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  1. The future of tax audits?
    the acceptance of online-based, automated tax audits and their effects on trust and power
    Autor*in: Brezina, Paul; Eberhartinger, Eva; Zieser, Maximilian
    Erschienen: 2021
    Verlag:  WU Vienna University of Economics and Business, Vienna

    In this paper, we investigate the acceptance by taxpayers and tax auditors of voluntary e-audits, i.e., online-based, automated tax audits. Further, we analyze the effects of e-audits on trust in and power of tax authorities. Perceived benefits and... mehr

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    Standort:
    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
    Fernleihe:
    keine Fernleihe

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    VS 317
    Fernleihe:
    keine Fernleihe

     

    In this paper, we investigate the acceptance by taxpayers and tax auditors of voluntary e-audits, i.e., online-based, automated tax audits. Further, we analyze the effects of e-audits on trust in and power of tax authorities. Perceived benefits and shortcomings of e-audits for taxpayers and tax auditors may depend on the specific features of e-audits, which may not only affect adoption and endorsement but also influence the trust-power balance between taxpayers and tax authorities, ultimately affecting tax compliance. In an experimental survey among taxpayers and tax auditors, we focus on four specific features: data privacy, audit certainty, transparency, and independence from tax intermediaries. Results from multilevel models suggest that taxpayers’ acceptance indeed depends on these features, particularly on audit certainty, i.e., that an e-audit cannot be followed by a subsequent conventional tax audit of the same period. While these features appear to increase acceptance and trust by taxpayers, the same features cause concerns of tax auditors, who react with less support for e-audits and a perceived loss in power. These results indicate a mismatch between taxpayers’ and tax auditors’ perceptions about e-audits and tax compliance. Our study is among the first to investigate the effects of digitalization in tax administration and to include tax auditors’ views. Results are relevant to policymakers who wish to promote digitalization to foster tax compliance. Specifically, our study suggests that tax authorities should incorporate safeguards into e-audits and educate about the importance of a trusting relationship between taxpayers and tax auditors

     
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
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    Schriftenreihe: WU international taxation research paper series ; no. 2021, 02
    Schlagworte: Tax administration; e-government; tax compliance; tax auditors
    Umfang: 1 Online-Ressource (circa 59 Seiten), Illustrationen
  2. Challenges and opportunities of digital transformation in the public sector in transition economies
    examination of the case of Uzbekistan
    Autor*in: Kuldosheva, Gulnoza
    Erschienen: [2021]
    Verlag:  Asian Development Bank Institute, Tokyo, Japan

    The purpose of this paper is to examine the evolutionary stages and current state of e-government in post-Soviet transition countries, shedding light on Uzbekistan as a case study. The previous literature on e-government in developing countries... mehr

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    Standort:
    Max-Planck-Institut für ausländisches öffentliches Recht und Völkerrecht, Bibliothek
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    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 188
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    The purpose of this paper is to examine the evolutionary stages and current state of e-government in post-Soviet transition countries, shedding light on Uzbekistan as a case study. The previous literature on e-government in developing countries emphasized the considerable positive impact of e-government, including enhanced state services provision, controlled corruption, and more transparent and inclusive governance. The paper claims that there are a number of challenges in transition economies of post-Soviet countries that prevent them from reaping the potential benefits of digital transformation in the public sector. A multidimensional framework, which includes socioeconomic and political factors of technology-enabled public sector reforms, was employed in order to analyze the current state of the e-government system, challenges, and opportunities. Data were collected from several sources: an online user experience survey of 94 citizens from Uzbekistan; 10 structured and semi-structured interviews with central, local, and civil society organizations; and a review of legislative and policy documents, as well as observation of e-government websites. The research finds that despite achieving a noticeable improvement in e-government indicators of the UN and other international organizations, with much emphasis being laid on technological progress, there is a design-reality gap in digitizing public services: a little has been attained in terms of e-government infrastructure and the interoperability of different government authorities. Transactional services are still in their infancy, and greater citizen engagement is still limited. The study also develops possible policy options to overcome barriers in digital transformation in the public sector, by drawing a broader implication from the outcomes in other post-Soviet country contexts.

     
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/238605
    Schriftenreihe: ADBI working paper series ; no. 1248 (April 2021)
    Schlagworte: e-government; e-democracy; e-participation; e-services; e-readiness; central Asia; digital economy; e-government maturity; public sector; transition economies; Uzbekistan; E-Government Development Index; online public services; ICT infrastructure
    Umfang: 1 Online-Ressource (circa 54 Seiten), Illustrationen
  3. Il livello di informatizzazione delle amministrazioni locali
    divari nord-sud
    Autor*in: Corradetti, Marco; Giuzio, Walter
    Erschienen: [2022]
    Verlag:  Banca d'Italia, [Rom]

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    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    VS 547
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    keine Fernleihe
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    Quelle: Verbundkataloge
    Sprache: Italienisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    Schriftenreihe: Questioni di economia e finanza / Banca d'Italia ; number 680 (Aprile 2022)
    Schlagworte: e-government; online services; digitalization; governance; public administration
    Umfang: 1 Online-Ressource (circa 32 Seiten), Illustrationen
  4. E-participation
    a quick overview of recent qualitative trends
    Autor*in: Le Blanc, David
    Erschienen: [2020]
    Verlag:  United Nations, Department of Economic and Social Affairs, New York, NY, USA

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    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    VS 488
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    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Schriftenreihe: DESA working paper ; no. 163 (January 2020)
    Schlagworte: E-participation; e-government; sustainable development goals
    Umfang: 1 Online-Ressource (circa 33 Seiten), Illustrationen
  5. Does federalism affect e-government in Germany?
    Autor*in: Bartholomae, Florian W.; Nam, Chang-woon; Steinhoff, Peter
    Erschienen: February 2023
    Verlag:  CESifo, Munich, Germany

    International comparisons show that the reasons why e-government development in Germany does not occupy the desired "top spot" in rankings lie primarily in the inadequate provision of online services with little corresponding user orientation. In... mehr

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 63
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    keine Fernleihe

     

    International comparisons show that the reasons why e-government development in Germany does not occupy the desired "top spot" in rankings lie primarily in the inadequate provision of online services with little corresponding user orientation. In order to provide better and faster public services in Germany, the Online Access Act was introduced in 2017, which stipulates that the federal, state and local governments must provide 575 services electronically via administrative portals by 2022. However, this deadline has not been met. This study suggests that Germany's federal political structure is significant and that swift and successful implementation of e-government systems in the future will require additional energy, willingness and effort for systematic, comprehensive and intensive coordination between the various levels of government. This applies both to the development of digital solutions for public services and to the reuse of "one-for-all" services already provided for their broad availability across states and municipalities.

     
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/271904
    Schriftenreihe: CESifo working papers ; 10260 (2023)
    Schlagworte: federalism; e-government; digitalization; public services; Germany
    Umfang: 1 Online-Ressource (circa 18 Seiten)