Author(s): Răzvan E. PETRUŞEL
Journal: Transylvanian Review of Administrative Sciences
ISSN 1842-2845
Volume: 16;
Issue: 1;
Start page: 106;
Date: 2006;
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Keywords: e-government | implement | public administration | fees | taxes
ABSTRACT
The principles and the purposes of e-government are ideals, sometimes difficult to reach and to implement. In fact, it is considered a step forward implementing at least a part of those ideals. One of the key domains of e-government is the local public administration. Among the implementations of e-government in local public finances is the access to the list of fees and taxes owed and the possibility to pay them on-line. This article provides an overview of the legal framework, an evaluation of the e-tax systems already functional, and some recommendations regarding the steps that need to be taken in the future.
Journal: Transylvanian Review of Administrative Sciences
ISSN 1842-2845
Volume: 16;
Issue: 1;
Start page: 106;
Date: 2006;
VIEW PDF


Keywords: e-government | implement | public administration | fees | taxes
ABSTRACT
The principles and the purposes of e-government are ideals, sometimes difficult to reach and to implement. In fact, it is considered a step forward implementing at least a part of those ideals. One of the key domains of e-government is the local public administration. Among the implementations of e-government in local public finances is the access to the list of fees and taxes owed and the possibility to pay them on-line. This article provides an overview of the legal framework, an evaluation of the e-tax systems already functional, and some recommendations regarding the steps that need to be taken in the future.