This contribution focuses on e‑Government as a comprehensive change programme and develops alternative scenarios with a view towards 2010. Empirical evidence of substantial risks to a successful implementation and operation of e‑Government calls for a forward‑looking approach and possible ways of correcting a wide‑spread neglect of long‑term innovation risks. The paper explores the scenario method as an established instrument for improving strategic decisions in a context of change, uncertainty and complex environments. Its application in a Europe‑wide research project leads to three macro‑scenarios with divergent implications for e‑Government prospects. The conclusions suggest particular requirements for developing more robust e‑Government strategies and encourage a wider use of scenario processes.

e‑Government projects are expected to increase efficiency and quality of government services, whilst decreasing the costs. Unfortunately though, together with its perceived positive potential, e‑Government also entails risks. It is expected that the employment of proper risk assessment methods in the management of such projects will reduce the threats imposed by the various risks that surround these projects. This paper discusses about risk in e‑Government and provides a high‑level e‑ Government risk factor classification. Furthermore, this article proposes a novel risk assessment framework for e‑Services in the public administration.

World wide, there are various proposals for automating manual voting processes. This paper considers two different e‑voting schemes, Internet voting and direct recording electronic (DRE) voting systems, explicitly focusing on risk to the integrity of the voting process. Fair elections must assure voter authentication, vote confidentiality and integrity, and the ability to audit the election. E‑voting poses special challenges. The paper analyzes security risks that may threaten e‑voting schemes and makes recommendations.

In e‑government context, trust plays a vital role in helping citizens overcome perceived risks. Trust makes citizens comfortable sharing personal information, make online government transaction, and acting on e‑ Government advices. Thus, trust is a significant notion that should be critically investigated to help both researchers and practitioners to understand citizens' acceptance to e‑Government. Prior research in trust has focused mainly on consumer's trust in e‑Commerce. Most of existing literatures on trust in e‑government focus on technical perspective such as PKI. This paper contributes by proposing a conceptual model of citizens' trust in e‑ Government. The proposed conceptual model of citizens' trust in e‑government is integrated constructs from multiple disciplines: psychology, sociology, e‑commerce, and HCI. The research is aimed also to develop items in order to measure the theoretical constructs in the proposed model. The pool of items is generated based on literature review. Q‑Methodology has been utilised to validate the generated measurement items. The outcome of two Q‑sorting rounds resulted in developing a survey instrument for proposed model with an excellent validity and reliability statistical results.

The e‑filing system is an important e‑government service in Malaysia. This paper investigates the factors that lead to the acceptance of e‑filing among taxpayers by using TAM. This study proposes a model consisting of three constructs, which are perceived usefulness, perceived ease of use and perceived risk. The model proposed by this study is a simpler model compared to other studies on e‑filing. The confirmatory factor analysis shows that the model is an adequate fit. Based on the data collected from 166 respondents, the results showed that the proposed model explained up to 61% of the variance in behavioral intention. All of the variables significantly influence behavioral intention. The perceived risk construct has a negative association with the perceived usefulness construct. However, there is no significant association between the perceived risk and perceived ease of use constructs.

Abstract. Developing e‑services in the public sector is a demanding task that involves a variety of stakeholders and values. Further complexity is added by organizational and institutional challenges, especially when specialized government agencies are ex pected to collaborate to create seamless, integrated services. This paper focuses on decision making and risk analysis in two Swedish collaborative e‑Government cases. Empirical material consists of semi‑structured interviews and project documentation, wh ich are analyzed using an objectives‑oriented Logical Framework Approach (LFA). The results highlight two factors that influence the outcomes of the projects; governance for collaboration and financial models for distributing resources between governmen t agencies. When these formal support mechanisms are not provided, they become risks for the projects and create uncertainties in decision processes. While the studied government context has matured enough to develop fully functional platforms for e‑servi ces, these uncertainties become issues when public values are to be measured and evaluated. The paper concludes by suggesting the use of public values as objectives together with measurable indicators in order to create a common language for decision maki ng and risk management across government agencies.

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.