Implementing Electronic Filing of Tax Returns: Insights from the Singapore Experience

摘要

Organizations around the world have increasingly realized the importance of leveraging information technology and the Internet to streamline government services and provide better customer services to its customers. This paper describes the implementation of electronic filing (e-filing) of income taxes by the Inland Revenue Authority of Singapore (IRAS), the government agency responsible for administration, assessment, collection and enforcement of tax payments. The motivations behind e-filing, project implementation, promoting e-filing and results achieved are described. In addition, the issues and insights gained from IRAS's experience, which serves as important lessons to other companies intending to leverage IT and the Internet, are examined.