Second Thoughts On The Impact Of Information Technology: The Treasury-Taxpayer Relationship~Ⅰ It~Ⅱ Or Not It: That's The Question

摘要

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.