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Title:
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TAX ADMINISTRATION IN THE INFORMATION SOCIETY: CHALLENGES, ADVANCES AND EXPECTATIONS |
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Author(s):
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Amery Moisés Nadir Júnior , Hugo Cesar Hoeschl |
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ISBN:
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978-972-8924-78-2 |
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Editors:
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Piet Kommers and Pedro Isaías |
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Year:
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2009 |
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Edition:
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2 |
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Keywords:
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Tax administration, electronic government, information society, information and communication technologies. |
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Type:
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Short Paper |
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First Page:
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23 |
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Last Page:
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26 |
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Language:
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English |
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Cover:
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Full Contents:
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click to dowload 
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Paper Abstract:
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This paper looks at new challenges imposed by the Information Society to the tax administrations over the last years and
processes of change resulting from the use of information and communication technologies, as well as the adoption of
new audit and control procedures. First, the concepts and key features of the Information Society and its consequences on
tax administrations are described. Next, the text deals with the participation of the public sphere in the Information
Society through the Electronic Government and the virtual exclusion issue. Some specific topics expose the participation
of tax administration in the Industrial Society and Information Society context and the modernization process of the
Treasury Department of the State of Santa Catarina, located in southern Brazil. The study also highlights the need for
institutional strengthening of tax administration and not just investments in structure and technology - as a condition for
the fair tax promotion. |
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