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Digital Era GovernanceIT Corporations, the State, and e-Government$
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Patrick Dunleavy, Helen Margetts, Simon Bastow, and Jane Tinkler

Print publication date: 2006

Print ISBN-13: 9780199296194

Published to Oxford Scholarship Online: October 2011

DOI: 10.1093/acprof:oso/9780199296194.001.0001

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Taxation: Re-Modernizing Legacy IT and Getting Taxpayers Online

Taxation: Re-Modernizing Legacy IT and Getting Taxpayers Online

(p.135) 6 Taxation: Re-Modernizing Legacy IT and Getting Taxpayers Online
Digital Era Governance

Patrick Dunleavy

Helen Margetts

Simon Bastow

Jane Tinkler

Oxford University Press

Tax administration has a special centrality within public management. The bureaucracies that collect taxes are closely watched over by the Treasury or finance ministry and by legislatures or their public accounts committees. Technologies for better tax collection have been eagerly adopted by modern tax bureaucracies. But so much has this been true that these agencies' current critical problems often centre on very large, ‘legacy’ computer systems. Developed early on in the history of government IT, these systems are now too massive to change and too mission-critical to lose. Re-modernization of legacy IT systems now poses a major challenge for Western governments. This chapter reviews the basic set-up of tax bureaucracies and tax systems the seven countries studied in this book; the operation of government IT markets in the tax sector; progress in e-taxation; and the state of the art in tax administration IT.

Keywords:   tax administration, e-taxation, information technology, legacy computer systems, tax bureaucracies

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