Classification of Electronic Tax Services and Comparison of E-Tax Management Systems in the European Countries
Ferhat B. Ozgen
Adnan Menderes University
August 30, 2011
SDU The Journal of Faculty of Economics and Administrative Sciences, 2011
While the trends in the electronically supply of public services quickly spread; all over the world, electronic tax services (ETS) and electronic tax management systems (ETMS) reveals. The aim of the article are to classify the ETS, to determine the stages of the developing ETMS, and to make a comparison between European Countries, by detecting, with a new e-tax index, the current development levels of ETMS in European countries. Thanks to the classification of ETS, for the first time to our knowledge, a general framework has obtained that is useful in answering such questions that to what extent tax services electronically supply in the European Countries, and to which progress this matter should be monitored further.
Number of Pages in PDF File: 17
Keywords: Classification of Electronic Tax Service, E-Tax Index, Online Tax Management System, E-Tax Service, Online Tax Service
JEL Classification: H11, H20, H27Accepted Paper Series
Date posted: July 22, 2012 ; Last revised: July 27, 2012
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