Transcript ภาพนิ่ง 1 - univie.ac.at

A Framework for an e-Tax
System Development
Wannida Soontreerutana/Suree Funilkul/Wichian Chutimaskul
Gerti Orthofer/Helene Gieber/Roland Traunmüller
School of Information Technology
King Mongkut’s University of Technology Thonburi
Bangkok, Thailand
and
Institute of Informatics in Business and Government
Johannes Kepler Universität
Linz, Austria
Presentation for the international workshop on
“E-Tax & FinanzOnline: An international view on e-Taxation”
Content
1. Introduction
1.1 Background
1.2 Objective
2.
3.
4.
5.
Literature Review
A Framework for an e-Tax System Development
Benefits of an e-Tax Framework
Conclusion
IRIS 2006: Workshop on E-Tax & FinanzOnline: An international view on e-Taxation February 16, 2006.
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1. Introduction
Success/Failure Rates in e-Government projects
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 failures
50%
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].
IRIS 2006: Workshop on E-Tax & FinanzOnline: An international view on e-Taxation February 16, 2006.
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1.1 Background
Examples of Projects with Problems
Country
Factor
Cause
U.S.A (1992)
Long time implement
PC purchasing processes of
procurement were slow
Thailand (2000)
Goal failure
Main stated goals not
attained
Cameroon (2001)
Inadequate technological
infrastructure
Lack of sufficient computer
power and problem
with the network
IRIS 2006: Workshop on E-Tax & FinanzOnline: An international view on e-Taxation February 16, 2006.
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1.2 Objective

To propose an e-Tax system development
framework
IRIS 2006: Workshop on E-Tax & FinanzOnline: An international view on e-Taxation February 16, 2006.
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2. The use of ICT for
Governmental e-Taxation system
Examples of Successful Projects
Country
Characteristic Features
The Revenue Commissioners of Ireland:
Revenue Online Service (ROS)
Interactive Internet-based system
Major improvements had made in the collaboration process.
Security was protected by a public-key encryption.
The Austrian Federal Ministry of
Finance: FinanzOnline
Internet based application
Exchange 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.
IRIS 2006: Workshop on E-Tax & FinanzOnline: An international view on e-Taxation February 16, 2006.
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3. A Framework for an e-Tax
System Development
e-Tax Stakeholders &
Management
Business Drivers
e-Tax System
Information &
Communication Technologies
Methodology
IRIS 2006: Workshop on E-Tax & FinanzOnline: An international view on e-Taxation February 16, 2006.
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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
IRIS 2006: Workshop on E-Tax & FinanzOnline: An international view on e-Taxation February 16, 2006.
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Component: Business Drivers

Some impact on e-Tax system are classified into the
following business drivers:




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Effectiveness & Efficiency
Continuous improvement
Knowledge management
Security and privacy
Other features such as Globalization, Culture,
Demographic, Collaboration and Partnership, and e-Tax
redesign.
IRIS 2006: Workshop on E-Tax & FinanzOnline: An international view on e-Taxation February 16, 2006.
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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

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e-Tax process management
e-Tax project management
IRIS 2006: Workshop on E-Tax & FinanzOnline: An international view on e-Taxation February 16, 2006.
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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.
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Advanced Web technology
Mobile and Wireless technology
Object-Oriented technology
Collaborative technology
Enterprise Application Integration
IRIS 2006: Workshop on E-Tax & FinanzOnline: An international view on e-Taxation February 16, 2006.
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Component: e-Tax System

e-Tax System is a set of components that function
together in a meaningful way.
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An e-Tax System itself contains:
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
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Data-Information-Knowledge
e-Tax process
e-Tax service
IRIS 2006: Workshop on E-Tax & FinanzOnline: An international view on e-Taxation February 16, 2006.
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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.
IRIS 2006: Workshop on E-Tax & FinanzOnline: An international view on e-Taxation February 16, 2006.
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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.
IRIS 2006: Workshop on E-Tax & FinanzOnline: An international view on e-Taxation February 16, 2006.
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Questions and Answers
Further information please contact:
[email protected]