E-governance In Revenue Collection
And Administration
Author(s)
T. M. Nisar
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.
Keywords: e-government, ICTs, revenue administration, automation,
partnerships.
1 Introduction
Common goals associated with the practice of e-government are often defined in
terms of the use of information and communication technologies (ICTs) and how
they can potentially improve public service operations. The fact that ICTs now
account for rapid improvements in general service delivery, within the context of
public sector performance, they are also increasingly being seen as a panacea to a
Keywords
e-government, ICTs, revenue administration, automation,
partnerships.
Related Book
Other papers in this volume
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