Abstrakt
Tax administrations worldwide have become highly digitised with a diverse and sophisticated array of e-services to enhance the taxpayer experience. Nevertheless, given the high rates of failure of e-government services, it is critical to understand the factors that are essential to the success of a digital tax system. Drawing on a systematic review of ninety-six publications across the digital taxation, taxation, and information systems (IS) literature, a comprehensive conceptual framework is developed to improve our success of digital services in tax administration. The conceptual framework identifies fifteen themes for consideration by policymakers when designing digital services in tax administrations clustered around four categories – Context, Stakeholders, Technology and Demonstrated Results. The framework should also serve as a reference point in successfully developing strategies and measures to embed digital services in tax administrations. Future research directions are also proposed based on the conceptual framework that will help advance our understanding of digital services in tax administration beyond technology acceptance models.
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- Wersja publikacji
- Accepted albo Published Version
- DOI:
- Cyfrowy identyfikator dokumentu elektronicznego (otwiera się w nowej karcie) 10.1016/j.giq.2022.101754
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- otwiera się w nowej karcie
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Informacje szczegółowe
- Kategoria:
- Publikacja w czasopiśmie
- Typ:
- artykuły w czasopismach
- Opublikowano w:
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GOVERNMENT INFORMATION QUARTERLY
nr 39,
ISSN: 0740-624X - Język:
- angielski
- Rok wydania:
- 2022
- Opis bibliograficzny:
- Bassey E., Mulligan E., Ojo A.: A conceptual framework for digital tax administration - A systematic review// GOVERNMENT INFORMATION QUARTERLY -Vol. 39,iss. 4 (2022), s.10175-
- DOI:
- Cyfrowy identyfikator dokumentu elektronicznego (otwiera się w nowej karcie) 10.1016/j.giq.2022.101754
- Źródła finansowania:
-
- None
- Weryfikacja:
- Politechnika Gdańska
wyświetlono 147 razy