E-Govemment in the Post-Transition Economy: Does it Impact the Efficiency and Effectiveness of the tax Administration?

摘要

Efficiency and effectiveness are the critical parameters of tax administration and they rest on the "social intangible asset"- a degree of taxpayer's compliance and confidence in the tax system. This paper holds the agenda whether the e-government implementation in post-soviet countries has specific features, what the e-government may offer, and whether the development of the e-government could directly leverage effectiveness and efficiency of the tax administration. The author comes to conclusion that the e-government is not a matter of choice any more, but a necessity, a crucial tool of national governance for sustainable development and reliability of public services. It might significantly improve the efficiency and effectiveness of the tax system through e-tax-administering practice, which would constitute the right way to build the civilized tax administration - a new valuable intangible asset for the post-transition society.