A Case of the Governance of Digital Technology in Tax Administration

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.