School of Information Technology King Mongkut’s University of Technology Thonburi

Wannida Soontreerutana/Suree Funilkul/Wichian Chutimaskul Gerti Orthofer/Helene Gieber/Roland Traunmüller

School of Information Technology King Mongkut’s University of Technology Thonburi

Bangkok, Thailandand

Institute of Informatics in Business and Government Johannes Kepler Universität

Linz, Austria

A Framework for an e-Tax System

Development

Presentation for the international workshop on “E-Tax & FinanzOnline: An international view on e-Taxation”

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Content1. Introduction

1.1 Background 1.2 Objective

2. Literature Review3. A Framework for an e-Tax System Development 4. Benefits of an e-Tax Framework5. Conclusion

IRIS 2006: Workshop on E-Tax & FinanzOnline: An international view on e-Taxation February 16, 2006.

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1. Introduction

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 failures50% are partial failures, and 15% are success.

1 Government Online, an international perspective, 2001 Benchmarking Research Study, TNS.2 Heeks, R., 2003, Most eGovernment for Development Projects Fail: How Can Risks be Reduced? [online] Available : http://idpm.man.ac.uk/publications/wp/igov/index.shtml, [2004, February 6].

Success/Failure Rates in e-Government projects


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1.1 Background

Country Factor Cause

Examples of Projects with Problems

Cameroon (2001) Inadequate technological infrastructure

Lack of sufficient computer power and problem

with the network


Thailand (2000) Goal failure Main stated goals not attained

U.S.A (1992) Long time implement PC purchasing processes of procurement were slow

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1.2 Objective To propose an e-Tax system development

framework


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2. The use of ICT for Governmental e-Taxation system

Country Characteristic Features

The Revenue Commissioners of Ireland: Revenue Online Service (ROS)

Interactive Internet-based systemMajor improvements had made in the collaboration process. Security was protected by a public-key encryption.

The Austrian Federal Ministry of Finance: FinanzOnline

Internet based applicationExchange data and collaboration had processed cross organizations. Security was protected by user-ID and password or by using citizen card.

The Ministry of Economy and Finance of Italian Government

Backbone of the tax system were introduced, Electronic data exchange was set up first, afterwards migrating to Web Technologies. Working relationship among stakeholders were harness on IT.

Thailand’s Revenue Department:eTax Filing Service

Way to a modern Tax administration based on customer orientation. IT teams provide secure online service, funding, and information sharing across departments.


Examples of Successful Projects

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3. A Framework for an e-Tax System Development

e-Tax Stakeholders &Management

Business Drivers

Information &Communication Technologies Methodology

e-Tax System


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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


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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.


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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


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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


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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


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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.


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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.


Questions and Answers

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School of Information Technology King Mongkut’s University of Technology Thonburi