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Moving personal tax online: the Australian Taxation Office's E-Tax initiative

Chamberlain, Jeff and Castleman, Tanya 2005, Moving personal tax online: the Australian Taxation Office's E-Tax initiative, International journal of cases on electronic commerce, vol. 1, no. 3, pp. 54-70.

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Title Moving personal tax online: the Australian Taxation Office's E-Tax initiative
Author(s) Chamberlain, Jeff
Castleman, Tanya
Journal name International journal of cases on electronic commerce
Volume number 1
Issue number 3
Start page 54
End page 70
Publisher Idea Group Publishing
Place of publication Hershey, Pa.
Publication date 2005-07
ISSN 1548-0615
Keyword(s) e-commerce implementation
internet taxation
governmental IS
government to citizen e-commerce
government online
electronic service delivery
e-government
Summary In exploiting the capabilities of online technologies, governments have developed policies and launched projects to conduct transactions and deliver their services through the Internet. The motivations for this include cost cutting, efficiency improvements, service enhancements, and leadership in business transformation. However, these diverse goals are not necessarily consistent, especially in the early stages of implementation. The e-government initiative discussed in this case study (E-Tax) provided an additional service to individual Australian taxpayers by enabling them to file their tax returns online. This case study provides an analysis of the E-Tax implementation in the first three years of its operation. Data on E-Tax use compared to other filing methods show that the package worked well technically, was favorably received by users, and was consistent with policy on e-government. However, adoption levels in the early stages did not meet government targets. The analysis suggests that impediments to a greater level of E-Tax use included entrenched patterns of filing, the nature of the taxation system, and political sensitivities. The E-Tax case demonstrates how complex e-government projects can be and the need to take contextual factors into account in planning and evaluating e-government implementation.
Language eng
Field of Research 150399 Business and Management not elsewhere classified
Socio Economic Objective 970115 Expanding Knowledge in Commerce, Management, Tourism and Services
HERDC Research category C1 Refereed article in a scholarly journal
Copyright notice ©2005, Idea Group Inc.
Persistent URL http://hdl.handle.net/10536/DRO/DU:30003208

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Every reasonable effort has been made to ensure that permission has been obtained for items included in DRO. If you believe that your rights have been infringed by this repository, please contact drosupport@deakin.edu.au.