Gertraud Orthofer, Josef Makolm,
"E-Taxation: State & Perspectives. E-Government in the field of Taxation: Scientific Basis, Implementation Strategies, Good Practice Examples"
, Trauner Druck, GmbH & Co KG, A 4020 Linz, Köglstraße 14, 1-2007, ISBN: 978-3-85499-191-5
E-Taxation: State & Perspectives. E-Government in the field of Taxation: Scientific Basis, Implementation Strategies, Good Practice Examples
Sprache des Titels:
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.