Abstract:Standard-Nutzungsbedingungen:Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecken und zum Privatgebrauch gespeichert und kopiert werden.Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich machen, vertreiben oder anderweitig nutzen.Sofern die Verfasser die Dokumente unter Open-Content-Lizenzen (insbesondere CC-Lizenzen) zur Verfügung gestellt haben sollten, gelten abweichend von diesen Nutzungsbedingungen die in… Show more
“…The introduction of ROS provides a very rich terrain for the application of the NPM and e‐government perspectives outlined here and it is important that this is seen in the context of overall on‐going reform of Revenue Authorities. As noted by Lai and Choong (, p.562): Worldwide, since the 1990s, in order to achieve greater tax administrative and compliance efficiency, several tax authorities had progressively harnessed the power of Internet technologies by embracing an electronic tax filing (e‐filing) system.…”
Section: New Public Management and E‐governmentmentioning
The Revenue Online Service (ROS) is one of the first e-government initiatives introduced in Ireland. The primary purpose of this paper is to examine this reform initiative in the Irish Revenue, assess it through the lens of the New Public Management (NPM) and e-government literatures and to critically assess whether its implementation can be deemed 'a success story'. Many of the components of NPM were evident in the introduction of ROS which facilitated its implementation: decentralisation, the use of private sector styles of management, an emphasis on performance measurement and a search for efficiencies. ROS has, inter alia, transformed both access to taxation information for taxpayers and their agents, and the system of tax payment and filing in Ireland. Assessing its implementation in terms of the objectives of an e-government initiative, ROS is 'a success story', and the Irish Revenue organisation has clearly benefited from its introduction in many ways. Indeed, there is evidence to suggest that tax/accounting practitioners are also beneficiaries of this e-government initiative. However, a critical analysis of the findings of this study contests the idea that ROS is an unqualified success story.
“…The introduction of ROS provides a very rich terrain for the application of the NPM and e‐government perspectives outlined here and it is important that this is seen in the context of overall on‐going reform of Revenue Authorities. As noted by Lai and Choong (, p.562): Worldwide, since the 1990s, in order to achieve greater tax administrative and compliance efficiency, several tax authorities had progressively harnessed the power of Internet technologies by embracing an electronic tax filing (e‐filing) system.…”
Section: New Public Management and E‐governmentmentioning
The Revenue Online Service (ROS) is one of the first e-government initiatives introduced in Ireland. The primary purpose of this paper is to examine this reform initiative in the Irish Revenue, assess it through the lens of the New Public Management (NPM) and e-government literatures and to critically assess whether its implementation can be deemed 'a success story'. Many of the components of NPM were evident in the introduction of ROS which facilitated its implementation: decentralisation, the use of private sector styles of management, an emphasis on performance measurement and a search for efficiencies. ROS has, inter alia, transformed both access to taxation information for taxpayers and their agents, and the system of tax payment and filing in Ireland. Assessing its implementation in terms of the objectives of an e-government initiative, ROS is 'a success story', and the Irish Revenue organisation has clearly benefited from its introduction in many ways. Indeed, there is evidence to suggest that tax/accounting practitioners are also beneficiaries of this e-government initiative. However, a critical analysis of the findings of this study contests the idea that ROS is an unqualified success story.
“…The dependent on the third parties to assist a tax payer undertake online tax returns has the effect of the tax payer losing data privacy (Lai & Choong, 2010). The taxpayer need to reveal personal financial details about his business such as the income derived from the business (Lukwata, 2011).…”
Section: Impact Of Perceived Security Risks Concerns On Tax Compliancementioning
confidence: 99%
“…Electronic filling of tax returns was first done in the Unites States of America in 1986 (Lai & Choong, 2010). Several countries in both the developing and developed countries have since adopted the electronic filing system.…”
Section: Introductionmentioning
confidence: 99%
“…Introduction of the electronic tax filing is a major form of electronic government services (Lai & Choong, 2010). The various governments in the world are also introducing electronic tax filing in order to achieve greater tax administrative and compliance efficiency (Mandola, 2013).…”
Section: Introductionmentioning
confidence: 99%
“…This software required at least a Pentium 11 computer to run which was not widely available in South Africa at the time of e filing introduction. The issue of comprehensive online help menus was a challenge as well as the navigation of the e filing site (Lai & Choong, 2010).…”
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