Journal Article
Impacts of Internet use on Public Administration: A Case Study of the Brazilian Tax Administration
pp49-58
© Jul 2005 Volume 3 Issue 1, Editor: Frank Bannister, pp1 - 58
Look inside Download PDF (free)
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