Record Details

E-Government and Cost-Effectiveness: E-Taxation in Slovenia

Transylvanian Review of Administrative Sciences

View Archive Info
 
 
Field Value
 
Title E-Government and Cost-Effectiveness: E-Taxation in Slovenia
 
Creator DEČMAN, Mitja; Assistant Professor, Faculty of Administration,
University of Ljubljana, Slovenia
STARE, Janez; Assistant Professor, Faculty of Administration,
University of Ljubljana, Slovenia
KLUN, Maja; Assistant Professor, Faculty of Administration,
University of Ljubljana, Slovenia
 
Subject —
 
Description Improving government performance has been a key goal of regulatory reforms. Cost effectiveness, co-operation and bottom-up approach, flexibility, dynamics, responsiveness are important attributes of reforms. Improvements in regulatory performance include targets to reduce administrative burdens, and information technology is one of the tools that could be used for achieving that goal. The paper presents the use of information communication technology (ICT) in government procedures and its impact on the cost-efficiency of government. The research focuses on investment in ICT to simplify tax procedures in Slovenia. Results show that ICT expenditure is higher than cost savings for tax administration and taxpayers. Nevertheless, several non-financial benefits are also important and should be considered.
 
Publisher Babes Bolyai University
 
Contributor —
 
Date 2010-10-01
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://rtsa.ro/tras/index.php/tras/article/view/179
 
Source Transylvanian Review of Administrative Sciences; 2010: Issue No. 31 E/October; 48-57
18422845
 
Language eng
 
Relation http://rtsa.ro/tras/index.php/tras/article/view/179/175
 
Rights Copyright (c) 2014 Transylvanian Review of Administrative Sciences