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 A Framework for an e-Tax System Development Presentation for the international workshop on “E-Tax & FinanzOnline: An international view on e-Taxation”

2 Content 1.Introduction 1.1 Background 1.2 Objective 2.Literature Review 3.A Framework for an e-Tax System Development 4.Benefits of an e-Tax Framework 5.Conclusion IRIS 2006: Workshop on E-Tax & FinanzOnline: An international view on e-Taxation February 16, 2006.

3 1. Introduction Gartner Inc., 1 : > 60% of e-Government initiatives around the world fail or fall short of their objectives. Heeks 2 : 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 : [2004, February 6]. Success/Failure Rates in e-Government projects IRIS 2006: Workshop on E-Tax & FinanzOnline: An international view on e-Taxation February 16, 2006.

4 1.1 Background CountryFactorCause Examples of Projects with Problems 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, Thailand (2000) Goal failureMain stated goals not attained U.S.A (1992) Long time implementPC purchasing processes of procurement were slow

5 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.

6 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 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, Examples of Successful Projects

7 3. A Framework for an e-Tax System Development e-Tax Stakeholders & Management Business Drivers Information & Communication TechnologiesMethodology e-Tax System IRIS 2006: Workshop on E-Tax & FinanzOnline: An international view on e-Taxation February 16, 2006.

8 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.

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

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

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

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

13 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.

14 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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