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A Framework for an e-Tax System Development. Wannida Soontreerutana/Suree Funilkul/Wichian Chutimaskul Gerti Orthofer/Helene Gieber/Roland Traunmüller. School of Information Technology King Mongkut’s University of Technology Thonburi Bangkok, Thailand and
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A Framework for an e-Tax System Development Wannida Soontreerutana/Suree Funilkul/Wichian Chutimaskul Gerti Orthofer/Helene Gieber/Roland Traunmüller School of Information Technology King Mongkut’s University of Technology Thonburi Bangkok, Thailand and Institute of Informatics in Business and Government Johannes Kepler Universität Linz, Austria Presentation for the international workshop on “E-Tax & FinanzOnline: An international view on e-Taxation”
Content • Introduction 1.1 Background 1.2 Objective • Literature Review • A Framework for an e-Tax System Development • Benefits of an e-Tax Framework • Conclusion IRIS 2006: Workshop on E-Tax & FinanzOnline: An international view on e-Taxation February 16, 2006.
1. Introduction Success/Failure Rates in e-Government projects Gartner Inc.,1 : > 60% of e-Government initiatives around the world fail or fall short of their objectives. Heeks2 : e-Government projects in developing/transitional countries: • 35% are total failures • 50% are partial failures, and • 15% are success. 1 Government Online, an international perspective, 2001 Benchmarking Research Study, TNS. 2 Heeks, R., 2003, Most eGovernment forDevelopment Projects Fail:HowCanRisks be Reduced?[online]Available : http://idpm.man.ac.uk/publications/wp/igov/index.shtml, [2004, February 6]. IRIS 2006: Workshop on E-Tax & FinanzOnline: An international view on e-Taxation February 16, 2006.
1.1 Background Examples of Projects with Problems IRIS 2006: Workshop on E-Tax & FinanzOnline: An international view on e-Taxation February 16, 2006.
1.2 Objective • To propose an e-Tax system development framework IRIS 2006: Workshop on E-Tax & FinanzOnline: An international view on e-Taxation February 16, 2006.
2. The use of ICT for Governmental e-Taxation system Examples of Successful Projects IRIS 2006: Workshop on E-Tax & FinanzOnline: An international view on e-Taxation February 16, 2006.
3. A Framework for an e-Tax System Development e-Tax Stakeholders & Management Business Drivers e-Tax System Information & Communication Technologies Methodology IRIS 2006: Workshop on E-Tax & FinanzOnline: An international view on e-Taxation February 16, 2006.
Component: Stakeholders and Management Stakeholders related partners that participate to an e-Tax system • e-Taxpayers • e-Government agencies • The intermediators The Management concerns the governmental e-Tax strategies and policies, strong government and political support, structure, the redesign or reengineering of tax processes, and e-Tax laws IRIS 2006: Workshop on E-Tax & FinanzOnline: An international view on e-Taxation February 16, 2006.
Component: Business Drivers • Some impact on e-Tax system are classified into the following business drivers: • Effectiveness & Efficiency • Continuous improvement • Knowledge management • Security and privacy • Other features such as Globalization, Culture, Demographic, Collaboration and Partnership, and e-Tax redesign. IRIS 2006: Workshop on E-Tax & FinanzOnline: An international view on e-Taxation February 16, 2006.
Component: Methodology • The aim of the methodology is to support the process of e-Tax development, which requires the standard model • e-Tax process management • e-Tax project management IRIS 2006: Workshop on E-Tax & FinanzOnline: An international view on e-Taxation February 16, 2006.
Component: Information and Communication Technologies • are used to link e-Taxpayer to the government agencies without time and geographical barriers. • should be considered to support the development, deployment, and maintenance of an e-Tax system. • Advanced Web technology • Mobile and Wireless technology • Object-Oriented technology • Collaborative technology • Enterprise Application Integration IRIS 2006: Workshop on E-Tax & FinanzOnline: An international view on e-Taxation February 16, 2006.
Component: e-Tax System • e-Tax System is a set of components that function together in a meaningful way. • An e-Tax System itself contains: • Data-Information-Knowledge • e-Tax process • e-Tax service IRIS 2006: Workshop on E-Tax & FinanzOnline: An international view on e-Taxation February 16, 2006.
4. Benefits of an e-Tax Framework • The framework provides common facilitations applicable to different information systems or applications. • Validity The framework can be used as a guideline to set up e-Tax services in an appropriate direction. • Reusability The framework is a reusable context or software that implements a generic solution to a general problem. IRIS 2006: Workshop on E-Tax & FinanzOnline: An international view on e-Taxation February 16, 2006.
5. Conclusion • This study identified starting point for empirical examples of success and failure of e-tax system projects. • A methodology used in this study was gathered from the literature. • An e-Tax System suggests four perspectives that need to be considered: e-Tax Stakeholders and Management, Business Driver, Methodology, and Information and Communication Technologies. IRIS 2006: Workshop on E-Tax & FinanzOnline: An international view on e-Taxation February 16, 2006.
Questions and Answers Further information please contact: wannida@sit.kmutt.ac.th