Title: Contemporary e-government for smart tax authorities

Authors: Daniel Simon Schaebs

Addresses: Pegaso International, Malta

Abstract: This paper examines the term e-government and attempts to trace its development. Taking into account the challenges of the Tallinn Declaration, the Speyer definition of Lucke and Reinermann as well as the state-citizen-relationship described by Martini, the determinants of contemporary e-government and implementation of ICT in the tax office are presented in detail. An in-depth analysis of the state-of-the-art e-government services according to their suitability leads to the model of a smart tax authority. For this analysis, final application examples were shown for each individual departmental area. A further analysis about the bipolar requirements of citizen- and state-value was developed and revealed that most of the e-government services meet these requirements. By implementing the suggested ICT and services effectiveness and efficiency of the enforcement of tax laws can be increased, also mastering the bipolar challenges regarding citizen- and state-value.

Keywords: contemporary e-government; electronic government; smart tax authorities; tax administration; information and communication technologies; ICT; Germany.

DOI: 10.1504/EG.2022.125919

Electronic Government, an International Journal, 2022 Vol.18 No.4, pp.453 - 467

Received: 02 Feb 2021
Accepted: 17 Apr 2021
Published online: 04 Oct 2022 *

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