E-Government and Cost-Effectiveness: E-Taxation in Slovenia
<p>Improving government performance has been a key goal of regulatory reforms. Cost effectiveness, co-operation and bottom-up approach, flexibility, dynamics, responsiveness are important attributes of reforms. Improvements in regulatory performance include targets to reduce administrative bur...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Babes-Bolyai University, Cluj-Napoca
2010-10-01
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| Series: | Transylvanian Review of Administrative Sciences |
| Online Access: | https://rtsa.ro/tras/index.php/tras/article/view/179 |
| _version_ | 1797262701635829760 |
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| author | Mitja DEČMAN Janez STARE Maja KLUN |
| author_facet | Mitja DEČMAN Janez STARE Maja KLUN |
| author_sort | Mitja DEČMAN |
| collection | DOAJ |
| description | <p>Improving government performance has been a key goal of regulatory reforms. Cost effectiveness, co-operation and bottom-up approach, flexibility, dynamics, responsiveness are important attributes of reforms. Improvements in regulatory performance include targets to reduce administrative burdens, and information technology is one of the tools that could be used for achieving that goal. The paper presents the use of information communication technology (ICT) in government procedures and its impact on the cost-efficiency of government. The research focuses on investment in ICT to simplify tax procedures in Slovenia. Results show that ICT expenditure is higher than cost savings for tax administration and taxpayers. Nevertheless, several non-financial benefits are also important and should be considered.</p> |
| first_indexed | 2024-03-11T11:48:43Z |
| format | Article |
| id | doaj.art-464bb16db7fc4becb63ec3bff950b476 |
| institution | Directory Open Access Journal |
| issn | 1842-2845 |
| language | English |
| last_indexed | 2024-04-25T00:01:18Z |
| publishDate | 2010-10-01 |
| publisher | Babes-Bolyai University, Cluj-Napoca |
| record_format | Article |
| series | Transylvanian Review of Administrative Sciences |
| spelling | doaj.art-464bb16db7fc4becb63ec3bff950b4762024-03-14T07:28:34ZengBabes-Bolyai University, Cluj-NapocaTransylvanian Review of Administrative Sciences1842-28452010-10-016314857195E-Government and Cost-Effectiveness: E-Taxation in SloveniaMitja DEČMAN0Janez STARE1Maja KLUN2Assistant Professor, Faculty of Administration, University of Ljubljana, SloveniaAssistant Professor, Faculty of Administration, University of Ljubljana, SloveniaAssistant Professor, Faculty of Administration, University of Ljubljana, Slovenia<p>Improving government performance has been a key goal of regulatory reforms. Cost effectiveness, co-operation and bottom-up approach, flexibility, dynamics, responsiveness are important attributes of reforms. Improvements in regulatory performance include targets to reduce administrative burdens, and information technology is one of the tools that could be used for achieving that goal. The paper presents the use of information communication technology (ICT) in government procedures and its impact on the cost-efficiency of government. The research focuses on investment in ICT to simplify tax procedures in Slovenia. Results show that ICT expenditure is higher than cost savings for tax administration and taxpayers. Nevertheless, several non-financial benefits are also important and should be considered.</p>https://rtsa.ro/tras/index.php/tras/article/view/179 |
| spellingShingle | Mitja DEČMAN Janez STARE Maja KLUN E-Government and Cost-Effectiveness: E-Taxation in Slovenia Transylvanian Review of Administrative Sciences |
| title | E-Government and Cost-Effectiveness: E-Taxation in Slovenia |
| title_full | E-Government and Cost-Effectiveness: E-Taxation in Slovenia |
| title_fullStr | E-Government and Cost-Effectiveness: E-Taxation in Slovenia |
| title_full_unstemmed | E-Government and Cost-Effectiveness: E-Taxation in Slovenia |
| title_short | E-Government and Cost-Effectiveness: E-Taxation in Slovenia |
| title_sort | e government and cost effectiveness e taxation in slovenia |
| url | https://rtsa.ro/tras/index.php/tras/article/view/179 |
| work_keys_str_mv | AT mitjadecman egovernmentandcosteffectivenessetaxationinslovenia AT janezstare egovernmentandcosteffectivenessetaxationinslovenia AT majaklun egovernmentandcosteffectivenessetaxationinslovenia |