Content
E-Government consists of various fast moving fields, E-Taxation being a very specific one of them. E-Taxation means trans-organisational processes with data transfer (upload and download) between the IT systems of the professionals and those of the tax authorities. These processes imply organisational, semantic and technical interoperability, service-oriented architecture etc.
E-Taxation also has to support tax authority processes: workflow systems and electronic record management on the one hand, knowledge management and automated risk analysis to assess the credibility of tax returns on the other hand. Tax inspectors need support for checking the accounting data of taxpayers, but also for fighting against illegal employment, tax evasion and social security fraud at construction sites.
Tax laws and procedures differ from one country to another. Nevertheless, in order to exchange experiences and good practices, it is necessary to bring together scientists, practitioners and users operating in the field of E-Taxation. It is the aim of this publication to foster these exchange processes, especially between academia and practice, but also between different European and non-European countries. Therefore this book consists of four sections:
- Scientific Basis: Principal questions of E-Taxation are discussed here as well as specific topics. European and international benchmarks and evaluations of concrete applications give an overview of the field of E-Taxation.
- Different Implementation Strategies: This section exposes various national implementations and implementation approaches, including a chapter concerning principle matters of the implementation of EInvoicing.
- International Good Practice Examples: Several international and European good practice examples are described in this context
- Austrian E-Taxation Solutions: A specific chapter is dedicated to several topics describing Austrian ETaxation Solutions.
Editors
Josef Makolm, Federal Ministry of Finance, AT
Gerti Orthofer, Johannes Kepler University of Linz, AT
Project Partners
Institute of Informationen in Business and Government (Johannes Kepler University of Linz, AT)
Forum e-Government (Austrian Computer Society – OCG)
Directorate General for Information Technology (Federal Ministry of Finance, AT)
Scientific Committee
Prof. Anthony Cresswell, University at Albany, NY, USA
Prof. Tom M. van Engers, University of Amsterdam, NL
Prof. Klaus Lenk, University of Oldenburg, DE
Prof. Rimantas Petrauskas, Mykolas Romeris University, Lithuania
Prof. Peter Quantschnigg, Federal Ministry of Finance, AT
Prof. Reinhard Riedl, Bern University of Applied Sciences, CH
Prof. Roland Traunmüller, Johannes Kepler University of Linz, AT
Additional Reviewers
Christioph Andlinger, City of Linz, AT
Florian Bistricky, Vienna University of Technology, AT
Alexandra Dörfler, maternity leave, AT
Helene Gieber, Johannes Kepler University of Linz, AT
Sonja Hof, Samtis ICT, CH
Eirini Kalliamvakou, Athens University of Economics and Business, GR
Bernadett Köteles, Hungarian National Development Office, HU
Michael Krieger, Johannes Kepler University of Linz, AT
Robert Krimmer, Vienna University of Economics and Business Administration, AT
Andreas Kühn, University of Zurich, CH
Michael Leitner, Johannes Kepler University of Linz, AT
Oliver Lindlbauer, 42virtual Business Services, AT
Larissa Naber, H.P.C., AT
Silke Palkovits, University of Surrey, UK
Thomas Seliger, WebDynamite IT Solutions GmbH, AT
Philip Seltsikas, University of Surrey, UK
Christian Spindler, Johannes Kepler University of Linz, AT
Reka Vas, Corvinus University of Budapest, HU
