Impacts of Internet use on Public Administration: A Case Study of the Brazilian Tax Administration

Authors

  • Maria Virginia de Vasconcellos
  • Maria das Graças Rua

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

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.

Downloads

Published

1 Jul 2005

Issue

Vol. 3 No. 1 (2005)

Section

Articles

License

Open Access Publishing

The Electronic Journal of e-Government operates an Open Access Policy. This means that users can read, download, copy, distribute, print, search, or link to the full texts of articles, crawl them for indexing, pass them as data to software, or use them for any other lawful purpose, without financial, legal, or technical barriers other than those inseparable from gaining access to the internet itself. The only constraint on reproduction and distribution, and the only role for copyright in this domain, is that authors control  the integrity of their work, which should be properly acknowledged and cited.

Creative Commons License

This Journal is licensed under a Creative Commons Attribution-NoDerivatives 4.0 International License.