A Case of the Governance of Digital Technology in Tax Administration

Fatemeh Ahmadi Zeleti; Grace S. Walsh; Adegboyega Ojo; Emer Mulligan

doi:10.1145/3494193.3494234

A Case of the Governance of Digital Technology in Tax Administration

Fatemeh Ahmadi Zeleti
, Grace S. Walsh
, Adegboyega Ojo
, Emer Mulligan

Accountancy & Finance

Research output: Chapter in Book or Conference Publication/Proceeding › Conference Publication › peer-review

1 Citation (Scopus)

Abstract

Despite the growing importance of digital technology in recent years, a holistic view of its governance in tax administration is yet to be clearly articulated. This shortcoming is attributed to the lack of empirical research in this sensitive, yet important, public administration context. Using IT Governance conceptual framework, this case study research examines executive leadership perspectives (Information & Technology, Operations, and Customer Service) on the governance of digital technologies in a European tax administration. Specifically, the study explores the governance capabilities associated with a digital transformation initiative implemented in the tax administration. Findings revealed specific Structural, Decision-making, and Relational capabilities considered important from three disparate, yet complementary leadership views of digital technology governance in tax administration.

Original language	English
Title of host publication	Proceedings of the 14th International Conference on Theory and Practice of Electronic Governance, ICEGOV 2021
Editors	Euripidis Loukis
Publisher	Association for Computing Machinery
Pages	298-307
Number of pages	10
ISBN (Electronic)	9781450390118
DOIs	https://doi.org/10.1145/3494193.3494234
Publication status	Published - 6 Oct 2021
Event	14th International Conference on Theory and Practice of Electronic Governance, ICEGOV 2021 - Virtual, Online, Greece Duration: 6 Oct 2021 → 8 Oct 2021

Publication series

Name	ACM International Conference Proceeding Series

Conference

Conference	14th International Conference on Theory and Practice of Electronic Governance, ICEGOV 2021
Country/Territory	Greece
City	Virtual, Online
Period	6/10/21 → 8/10/21

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

SDG 17 Partnerships for the Goals

Keywords

Digital technology
IT Governance
Public administration
Tax administration
Technology governance

Access to Document

10.1145/3494193.3494234

Cite this

Zeleti, F. A., Walsh, G. S., Ojo, A., & Mulligan, E. (2021). A Case of the Governance of Digital Technology in Tax Administration. In E. Loukis (Ed.), Proceedings of the 14th International Conference on Theory and Practice of Electronic Governance, ICEGOV 2021 (pp. 298-307). (ACM International Conference Proceeding Series). Association for Computing Machinery. https://doi.org/10.1145/3494193.3494234

Zeleti, Fatemeh Ahmadi ; Walsh, Grace S. ; Ojo, Adegboyega et al. / A Case of the Governance of Digital Technology in Tax Administration. Proceedings of the 14th International Conference on Theory and Practice of Electronic Governance, ICEGOV 2021. editor / Euripidis Loukis. Association for Computing Machinery, 2021. pp. 298-307 (ACM International Conference Proceeding Series).

@inproceedings{f5b9dbe6140742d6907251f6b578da2f,

title = "A Case of the Governance of Digital Technology in Tax Administration",

abstract = "Despite the growing importance of digital technology in recent years, a holistic view of its governance in tax administration is yet to be clearly articulated. This shortcoming is attributed to the lack of empirical research in this sensitive, yet important, public administration context. Using IT Governance conceptual framework, this case study research examines executive leadership perspectives (Information \& Technology, Operations, and Customer Service) on the governance of digital technologies in a European tax administration. Specifically, the study explores the governance capabilities associated with a digital transformation initiative implemented in the tax administration. Findings revealed specific Structural, Decision-making, and Relational capabilities considered important from three disparate, yet complementary leadership views of digital technology governance in tax administration.",

keywords = "Digital technology, IT Governance, Public administration, Tax administration, Technology governance",

author = "Zeleti, \{Fatemeh Ahmadi\} and Walsh, \{Grace S.\} and Adegboyega Ojo and Emer Mulligan",

note = "Publisher Copyright: {\textcopyright} 2021 ACM.; 14th International Conference on Theory and Practice of Electronic Governance, ICEGOV 2021 ; Conference date: 06-10-2021 Through 08-10-2021",

year = "2021",

month = oct,

day = "6",

doi = "10.1145/3494193.3494234",

language = "English",

series = "ACM International Conference Proceeding Series",

publisher = " Association for Computing Machinery",

pages = "298--307",

editor = "Euripidis Loukis",

booktitle = "Proceedings of the 14th International Conference on Theory and Practice of Electronic Governance, ICEGOV 2021",

}

Zeleti, FA, Walsh, GS, Ojo, A & Mulligan, E 2021, A Case of the Governance of Digital Technology in Tax Administration. in E Loukis (ed.), Proceedings of the 14th International Conference on Theory and Practice of Electronic Governance, ICEGOV 2021. ACM International Conference Proceeding Series, Association for Computing Machinery, pp. 298-307, 14th International Conference on Theory and Practice of Electronic Governance, ICEGOV 2021, Virtual, Online, Greece, 6/10/21. https://doi.org/10.1145/3494193.3494234

A Case of the Governance of Digital Technology in Tax Administration. / Zeleti, Fatemeh Ahmadi; Walsh, Grace S.; Ojo, Adegboyega et al.
Proceedings of the 14th International Conference on Theory and Practice of Electronic Governance, ICEGOV 2021. ed. / Euripidis Loukis. Association for Computing Machinery, 2021. p. 298-307 (ACM International Conference Proceeding Series).

Research output: Chapter in Book or Conference Publication/Proceeding › Conference Publication › peer-review

TY - GEN

T1 - A Case of the Governance of Digital Technology in Tax Administration

AU - Zeleti, Fatemeh Ahmadi

AU - Walsh, Grace S.

AU - Ojo, Adegboyega

AU - Mulligan, Emer

PY - 2021/10/6

Y1 - 2021/10/6

N2 - Despite the growing importance of digital technology in recent years, a holistic view of its governance in tax administration is yet to be clearly articulated. This shortcoming is attributed to the lack of empirical research in this sensitive, yet important, public administration context. Using IT Governance conceptual framework, this case study research examines executive leadership perspectives (Information & Technology, Operations, and Customer Service) on the governance of digital technologies in a European tax administration. Specifically, the study explores the governance capabilities associated with a digital transformation initiative implemented in the tax administration. Findings revealed specific Structural, Decision-making, and Relational capabilities considered important from three disparate, yet complementary leadership views of digital technology governance in tax administration.

AB - Despite the growing importance of digital technology in recent years, a holistic view of its governance in tax administration is yet to be clearly articulated. This shortcoming is attributed to the lack of empirical research in this sensitive, yet important, public administration context. Using IT Governance conceptual framework, this case study research examines executive leadership perspectives (Information & Technology, Operations, and Customer Service) on the governance of digital technologies in a European tax administration. Specifically, the study explores the governance capabilities associated with a digital transformation initiative implemented in the tax administration. Findings revealed specific Structural, Decision-making, and Relational capabilities considered important from three disparate, yet complementary leadership views of digital technology governance in tax administration.

KW - Digital technology

KW - IT Governance

KW - Public administration

KW - Tax administration

KW - Technology governance

UR - https://www.scopus.com/pages/publications/85122989885

U2 - 10.1145/3494193.3494234

DO - 10.1145/3494193.3494234

M3 - Conference Publication

AN - SCOPUS:85122989885

T3 - ACM International Conference Proceeding Series

SP - 298

EP - 307

BT - Proceedings of the 14th International Conference on Theory and Practice of Electronic Governance, ICEGOV 2021

A2 - Loukis, Euripidis

PB - Association for Computing Machinery

T2 - 14th International Conference on Theory and Practice of Electronic Governance, ICEGOV 2021

Y2 - 6 October 2021 through 8 October 2021

ER -

Zeleti FA, Walsh GS, Ojo A, Mulligan E. A Case of the Governance of Digital Technology in Tax Administration. In Loukis E, editor, Proceedings of the 14th International Conference on Theory and Practice of Electronic Governance, ICEGOV 2021. Association for Computing Machinery. 2021. p. 298-307. (ACM International Conference Proceeding Series). doi: 10.1145/3494193.3494234

A Case of the Governance of Digital Technology in Tax Administration

Abstract

Publication series

Conference

UN SDGs

Keywords

Access to Document

Other files and links

Fingerprint

Cite this