Introduction of e-management into practice of tax administration

Liudmyla A. Matvejciuk

Abstract


In the context of globalization of national economies the use of information and communication technologies in the state management is one of the key elements of effective state management, where the e-government acts as an implementation mechanism. At present, there is a need of an in-depth analysis of the essential characteristics of the e-government including its electronic state taxation administration (e-taxation)and its applied aspects on the basis of the informationally developed countries’ experiences, therefore this study is rather topical. The article analyzes development of the e-government worldwide based on the most authoritative international estimations: technological maturity of the states in the area of the e-government according to the E-Government Development Index and readiness of the states for the networked future in regard of the Networked Readiness Index. It gives an analysis of these indicators throughout the countries of the world, as well as the countries in the post-Soviet space. Estonia’s top position in the world rating and its 1st place in the international rating in e-government technology development among the former states of the Soviet Union has been highlighted. The current state of the e-state management of tax administration in Estonia has been investigated, its practical significance has been revealed, and the benefits of using information and communication technologies in the area of taxation have been substantiated. Attention is drawn to the fact that construction of one of the best models of advanced e-government in Europe took pace in no other country but Estonia due to the government support and inclusion of the ICT developments in the category of the government and society’s top priorities. Given the existing information and communication gap between different states, there is a clear need for research of the e-taxation advantages to justify specific tax policies and national development strategies.

Keywords


e-government; e-governance in tax administration; E-Government Development Index; Networked Readiness Index; e-taxation; information and communication technologies; tax and customs department; tax services

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DOI: http://dx.doi.org/10.15826/10.15826/jtr.2015.1.1.002

Copyright (c) 2017 Liudmyla A. Matvejciuk

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