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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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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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Journal Article

A Roadmap for Analytics in Taxpayer Supervision  pp19-32

Mark Pijnenburg, Wojtek Kowalczyk, Lisette van der Hel-van Dijk

© Feb 2017 Volume 15 Issue 1, Editor: Mitja Dečman and Tina Jukić, pp1 - 56

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Tax administrations need to become more efficient due to a growing workload, higher demands from citizens, and, in many countries, staff reduction and budget cuts. The novel field of analytics has achieved successes in improving efficiencies in areas such as banking, insurance and retail. Analytics, which is often described as an extensive use of data, statistical and quantitative analysis, explanatory and predictive models, and fact‑based management to drive decisions and actions (Davenport and Harris, 2007: 7), fits well in tax administrations, that typically have access to large volumes of data. In this paper we will answer the question how analytics contributes to a Compliance Risk Management approach – a major trend in taxpayer supervision in the last decade. The main tasks within compliance risk management include risk identification, risk analysis, prioritization, treatment, and evaluation. The answer of the research question gives more insight in what we can expect from analytics, and will assist tax administrations that want to improve their analytical capabilities. Attention is paid as well to limitations of analytics. Findings include that over half of the activities in taxpayer supervision can be supported by analytics. Additionally, a match is presented between supervision activities and specific analytical techniques that can be applied for these activities. The article also contains a short case study of the Netherlands Tax and Customs Administration on selection of VAT refunds with analytical techniques.


Keywords: tax administration, taxpayer supervision, compliance risk management, analytics and data mining


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Journal Issue

Volume 15 Issue 1 / Feb 2017  pp1‑56

Editor: Mitja Dečman, Tina Jukić

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Guest Editors

Decman‑Mitja‑EG‑031 Mitja Dečman is an Assistant Professor at the Faculty of Administration, University of Ljubljana, teaching undergraduate and postgraduate level. He holds a Ph. D. in Administration Science and a MSc. in Computer Science. His project and research work includes development of information systems, benchmarking systems, digital preservation, information security, e‑government, e‑governance, web 2.0 and others.



Tina Jukić is an Assistant Professor in the field of informatics in public administration at Faculty of Administration, University of Ljubljana, Slovenia. She gained her PhD in administrative science in 2013. In recent years her research activities are mainly focused on methodologies for the evaluation of e‑government projects and on social media usage in public administration. 


Keywords: social networking sites, public administration, level of usage, type of usage, engagement, literature review, tax administration, taxpayer supervision, compliance risk management, analytics, data mining, Conceptual data modeling, Object Role Modeling, Manual service, Digital Service, DPSIR, Zanzibar, information sharing arrangement, inter-organisational system (IOS), XBRL, standard business reporting, B2G, TOE


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