This study explores the development and evolution of the Greek Tax Information System (TAXIS) as a case of transition from e-government to e-regulation. Focusing on the characteristics of e-Government and e-regulation we identify the links between these two forms of e-governance as complex and multi-layered forms of control. By employing regulation and infrastructure theories we examine the implementation of TAXIS to conclude that side-effects and patchwork may be desirable when new regulatory forms are to be introduced.
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