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Journal Article

Journal Article

Impacts of Internet use on Public Administration: A Case Study of the Brazilian Tax Administration pp49-58

Maria Virginia de Vasconcellos, Maria das Graças Rua

© Jul 2005 Volume 3 Issue 1, Editor: Frank Bannister, pp1 - 58

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Abstract

This paper seeks to identify the effects of Internet used as a vehicle for sending federal tax returns through the RECEITANET program. The benefits that came out from security and costs reduction in the process of delivering tax returns are identified, as well as the impacts on Tax Administration (TA) and on the Treasury‑Taxpayer relationship.

Keywords: E-Government, G2C-Government to Citizen service, E-public service, IT application in Tax Administration, Transmitting Tax returns via Internet, Treasury-Taxpayer relationship, IT Evaluation

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