E-Government Models and Application of Digital Technologies for Tax Administration

Abstract

Integrated research on the introduction of e-government in different countries of the world is performed in this chapter. The aim of the research is the generalization of the positive experience in bringing use the of information technologies for providing government services. Four e-government models were identified in the process of analysis: English-American, European, Asian, and Russian. A retrospective analysis was performed of the introduction of information-communication technologies for providing government services in different countries within the framework of each model. Within the English-American model, the experience of the USA, Canada, and Great Britain was considered. Within the European Model, general information on the European Union was provided. In the Asian Model, the experience of South Korea, Singapore, China, and Japan was considered. Russian Federal Tax Agency was used for performing the research of the use of the information technologies aimed at the improvement of the quality of tax administration.