This paper seeks to identify the effects of Internet used as a vehicle for sending federal tax returns through the RECEITANET program. The benefits that came out from security and costs reduction in the process of delivering tax returns are identified, as well as the impacts on Tax Administration (TA) and on the Treasury‑Taxpayer relationship.

Citizenship implies a certain model of relationship between citizens and their government. This type of relationship can be conceived in several ways. Citizenship can be presented in the form of an object to be governed in various ways. Using a two year research‑action study in the town of Vandoeuvre (France), we elaborated a typology of citizenship management using Information and Computer Technologies composed of four modes: E‑administration, E‑ government, E‑governance and "The Learning City". In the "e‑administration" mode, the citizen is considered as a « consumer of rights » claiming personalized and efficient public services. It corresponds to a government « for the people » with a strategy of citizen satisfaction improvement. The second mode, that we call "e‑government" reflects a vision of a relatively passive citizen‑agent, who responds to his duties. Based on the need of quantifying and comparing solutions, this government of the people relies on regular consultations in order to improve the policy's acceptance. In this perspective, electronic voting is the most appropriate tool, because it facilitates the communication of citizens' opinions to government, while conserving a consultative characteristic. In the "e‑governance" mode, the citizen is considered an active agent of local democracy. The citizen is now considered as a source of ideas and initiatives that provides a mutual enrichment. The e‑governance model can launch a reflection on the local government's knowledge management capacity. This could then result in a fourth type of the citizen relationship management, which would not be a government of the people, for the people or by the people, but according to the people. We called this mode "the Learning City". The logic underlying this approach would be: "learn how to learn", defining a range of possible actions, choosing the decision corresponding to the criteria considered to be essential to the success. The citizens would at the same time be actors and determinants of the rules. The role of the local officials and the corresponding ICT tools remain to be imagined.

This paper is grounded in the empirical reality of a growing use of information‑ and communication technologies (ICTs) in public administrations. Generally, ICTs are being introduced in an organization in order to increase operational efficiency, quality, and transparency. But, besides these intended effects, the introduction of ICTs also leads to substantial changes in the power relationships among all involved actors. As a result of ICT‑enhanced operations, some of the actors will increase their power, while others will loose some of their power. This paper therefore studies the implications of ICTs on the power relations in local administration settings.

As a consequence of the advance of information technology into the realm of public administration, we are now faced with a potential increase in efficiency of a scope and power not previously seen. The intentional use of information technology to modernise the public sector goes internationally by the name of e‑Government. While e‑ Government's greatest impact thus far has been to promote customer satisfaction, its guiding spirit is more ambitious, with the fundamental reorganisation of the entire public sector in its sights. The overall purpose of this paper is to contribute to the understanding of how public administration at a local authority level adapts to impending e‑Government by considering the discourses that are manifested and how they are used to understand and legitimise electronic administration. The present study uses critical discourse analysis to shed light on those discursive orders that are revealed in the course of deliberations on electronic administration at the local government level. On the one hand, it is possible to see electronic administration as a refinement ‑ and a reform ‑ of a bureaucracy's techniques. On the other hand, it is equally possible to view it in the light of free market ideology.

Abstract: Many public organizations still face big challenges regarding the use of performance management of information technology (IT‑PM). We assume that one reason for this is the fact that they have characteristics of both the private and the public sector. So far, the literature differentiates only between private organizations and public administrations when taking into account the organizational effects on IT‑PM. Public organizations are not taken into consideration. Besides, almost no research i s done on how the characteristics of the three organizational forms affect the way IT‑PM is implemented and used. We aim at designing a framework containing the influencing factors regarding IT‑PM especially for public organizations. We base this framewor k on four major organizational attributes (objectives, stability and time horizon, complexity and managerial values) derived from the characteristics of IT‑PM. In order to identify further influencing factors aligned with the organizational attributes, we enlarge the framework by findings of an additional literature review with a focus on the public sector. The assumption that public organizations have characteristics of both private organizations and public administrations was affirmed by the findings. We identified bureaucracy as an additional relevant organizational attribute. The other influencing factors were affirmed by the literature review. Our analysis presents a revised framework of organizational attributes and influencing factors regarding I T‑PM in the public sector. Thus, it extends its understanding by differentiating its use in a particular organizational form. Public IT managers can use the findings to enhance the benefits of IT‑PM and focus on relevant factors for its implementation, us e and adaptation.

This paper presents the results of research aimed at analysing the usage of Facebook as the most popular social networking site among 112 Slovene state administration organizations. Private entities use social networks to enhance their visibility, interact with clients, and for (related) marketing and sales of their products and services. Social networks also represent the potential for increased interaction between public administration and its users. However, statistics on the usage of social networks in public organizations is scarce. The methodology of our research is based on 16 indicators measuring usage, engagement, multi‑channel features, and multi‑media content. The results reveal that only a few organizations have established their Facebook presence, and for most of them considerable room for improvement has been identified in terms of usage of Facebook as a social network with the highest potential of reach and engagement in the number of its users. An extensive literature review in the field of social media usage in public administrations worldwide is also provided.

Tax administrations need to become more efficient due to a growing workload, higher demands from citizens, and, in many countries, staff reduction and budget cuts. The novel field of analytics has achieved successes in improving efficiencies in areas such as banking, insurance and retail. Analytics, which is often described as an extensive use of data, statistical and quantitative analysis, explanatory and predictive models, and fact‑based management to drive decisions and actions (Davenport and Harris, 2007: 7), fits well in tax administrations, that typically have access to large volumes of data. In this paper we will answer the question how analytics contributes to a Compliance Risk Management approach – a major trend in taxpayer supervision in the last decade. The main tasks within compliance risk management include risk identification, risk analysis, prioritization, treatment, and evaluation. The answer of the research question gives more insight in what we can expect from analytics, and will assist tax administrations that want to improve their analytical capabilities. Attention is paid as well to limitations of analytics. Findings include that over half of the activities in taxpayer supervision can be supported by analytics. Additionally, a match is presented between supervision activities and specific analytical techniques that can be applied for these activities. The article also contains a short case study of the Netherlands Tax and Customs Administration on selection of VAT refunds with analytical techniques.

The Coordination Center for Information Communication and Management Technologies, Information Services PLC and the State Administration Directorate at the Council of Ministers developed a pilot web‑based Management Information System using the Balanced Scorecard methodology. Authors share their experience gained during the implementation of MIS for Bulgarian e‑Government Strategy. MIS provides monitoring of 42 key indicators in 17 ministries. It is designed to be extended to cover the modernization of the state administration.