메뉴 건너뛰기




Volumn 7, Issue 2, 2005, Pages 3-18

Implementing Electronic Filing of Tax Returns: Insights from the Singapore Experience

Author keywords

challenges; electronic filing; Internet; IRAS; issues lessons; Singapore; tax

Indexed keywords


EID: 34250875720     PISSN: 15228053     EISSN: 23336897     Source Type: Journal    
DOI: 10.1080/15228053.2005.10856062     Document Type: Article
Times cited : (6)

References (36)
  • 1
    • 0036001767 scopus 로고    scopus 로고
    • Vicious and virtuous cycles in ERP implementation: a case study of interrelations between critical success factors
    • Akkermans, H., and van Helden, K., (2002). Vicious and virtuous cycles in ERP implementation: a case study of interrelations between critical success factors, European Journal of Information Systems, 11, 35–46.
    • (2002) European Journal of Information Systems , vol.11 , pp. 35-46
    • Akkermans, H.1    van Helden, K.2
  • 2
    • 85056882527 scopus 로고    scopus 로고
    • Not taxing at all
    • February
    • Basu, R., (2002). Not taxing at all, Computer Times, 6 February.
    • (2002) Computer Times
    • Basu, R.1
  • 3
    • 85056816226 scopus 로고    scopus 로고
    • Now, an option to re-file
    • February
    • Basu, R., (2003). Now, an option to re-file, Computer Times, 26 February.
    • (2003) Computer Times
    • Basu, R.1
  • 4
    • 85056908111 scopus 로고    scopus 로고
    • IRS hopes to lure more e-filers via its free filing program
    • January
    • Bell, K., (2005). IRS hopes to lure more e-filers via its free filing program, January 18, Bankrate.com, http://www.bankrate.com/hrm/itax/news/20001117e.asp
    • (2005) Bankrate.com
    • Bell, K.1
  • 6
    • 33645096404 scopus 로고    scopus 로고
    • Interpretive perspectives on the acceptance of an electronic prescription system
    • Boonstra, A., (2003). Interpretive perspectives on the acceptance of an electronic prescription system. Journal of Information Technology Cases and Applications, 5 (2), 27–50.
    • (2003) Journal of Information Technology Cases and Applications , vol.5 , Issue.2 , pp. 27-50
    • Boonstra, A.1
  • 8
    • 85056867202 scopus 로고    scopus 로고
    • CAAS, Inland Revenue bag excellence awards
    • July
    • Chiam, C., (2003). CAAS, Inland Revenue bag excellence awards, The Straits Times, 24 July.
    • (2003) The Straits Times
    • Chiam, C.1
  • 9
    • 0037290054 scopus 로고    scopus 로고
    • Structurational analysis of e-government initiatives: a case study of SCO
    • Devadoss, P.R., Pan, S.L., and Huang, J.C., (2003). Structurational analysis of e-government initiatives: a case study of SCO. Decision Support Systems, 34 (3), 253–269.
    • (2003) Decision Support Systems , vol.34 , Issue.3 , pp. 253-269
    • Devadoss, P.R.1    Pan, S.L.2    Huang, J.C.3
  • 10
    • 85056888761 scopus 로고    scopus 로고
    • April,). Friendlier e-filing service for taxpayers
    • Digital Life (2005). Friendlier e-filing service for taxpayers. 5 April.
    • (2005) Digital Life
  • 11
    • 85056892126 scopus 로고    scopus 로고
    • E-filing grows up
    • Dillich, S., (2000). E-filing grows up. Computer Dealer News, 16 (3), 46.
    • (2000) Computer Dealer News , vol.16 , Issue.3 , pp. 46
    • Dillich, S.1
  • 12
    • 85056909857 scopus 로고    scopus 로고
    • October., 0210.html
    • ePost (2002). E-filing to be a vital tool for business, October. http://www.tradelink-ebiz.com/english/331n08or3m9a511/newscast/ls 0210.html
    • (2002) E-filing to be a vital tool for business
  • 13
  • 14
    • 28644449693 scopus 로고    scopus 로고
    • Meeting the challenges of globalizing electronic commerce at United Airlines
    • Hanke, M., and Teo, T.S.H., (2003). Meeting the challenges of globalizing electronic commerce at United Airlines, Journal of Information Technology Cases and Applications, 5 (4), 21–38.
    • (2003) Journal of Information Technology Cases and Applications , vol.5 , Issue.4 , pp. 21-38
    • Hanke, M.1    Teo, T.S.H.2
  • 15
    • 0034147662 scopus 로고    scopus 로고
    • A comparative study of tax-filing methods: manual, Internet, and two dimensional bar code
    • Hwang, C.S., (2000). A comparative study of tax-filing methods: manual, Internet, and two dimensional bar code. Journal of Government Information, 27: 113–127.
    • (2000) Journal of Government Information , vol.27 , pp. 113-127
    • Hwang, C.S.1
  • 16
    • 84909348895 scopus 로고    scopus 로고
    • Infocomm Development Authority of Singapore (IDA) (2000). The Singapore e-Government Action Plan, http://www.ida.gov.sg/Website/IDAContent.nsf/vSubCat/Government+ComputerisationThe+Singapor_e+e-Government+Action+Plan?OpenDocument
    • (2000) The Singapore e-Government Action Plan
  • 20
    • 85056833561 scopus 로고    scopus 로고
    • Inland Revenue Authority of Singapore (IRAS) (2001). IRAS Annual Report 2000.
    • (2001) IRAS Annual Report 2000
  • 21
    • 85056813139 scopus 로고    scopus 로고
    • Inland Revenue Authority of Singapore (IRAS) (2004). IRAS Annual Report 2003.
    • (2004) IRAS Annual Report 2003
  • 23
    • 4243120807 scopus 로고    scopus 로고
    • Successful e-government in Singapore
    • Ke, W., and Wei, K.K., (2004). Successful e-government in Singapore. Communications of the_ACM, 47 (6), 95–99.
    • (2004) Communications of the_ACM , vol.47 , Issue.6 , pp. 95-99
    • Ke, W.1    Wei, K.K.2
  • 24
    • 85056842271 scopus 로고    scopus 로고
    • IRS plans to offer tax filing on Web
    • January
    • Kessler, G., (2002) IRS plans to offer tax filing on Web, The Washington Post., January 26. http://www.washingtonpost.com/ac2/wp-dvn?pagename=article&node=&contentId=A40436- 2002Jan25¬Found=true
    • (2002) The Washington Post
    • Kessler, G.1
  • 25
    • 0036132198 scopus 로고    scopus 로고
    • Internet-based e-banking and consumer attitudes: an empirical study
    • Liao, Z., and Cheung, M.T., (2002). Internet-based e-banking and consumer attitudes: an empirical study. Information & Management, 39: 283–295.
    • (2002) Information & Management , vol.39 , pp. 283-295
    • Liao, Z.1    Cheung, M.T.2
  • 26
  • 27
    • 44149092785 scopus 로고    scopus 로고
    • Internal and external factors impacting on e- government maturity: A local government case study
    • Shackleton, P., Fisher, J., and Dawson, L., (2005). Internal and external factors impacting on e- government maturity: A local government case study. Journal of IT Cases and Applications, 6 (4), 36–50.
    • (2005) Journal of IT Cases and Applications , vol.6 , Issue.4 , pp. 36-50
    • Shackleton, P.1    Fisher, J.2    Dawson, L.3
  • 28
    • 1542738199 scopus 로고    scopus 로고
    • Transforming the tax collector: reengineering the Inland Revenue Authority of Singapore
    • Sia, S.K., and Neo B.S., (1998). Transforming the tax collector: reengineering the Inland Revenue Authority of Singapore. Journal of Organizational Change Management, 11 (6): 495–514.
    • (1998) Journal of Organizational Change Management , vol.11 , Issue.6 , pp. 495-514
    • Sia, S.K.1    Neo, B.S.2
  • 29
    • 85056859329 scopus 로고    scopus 로고
    • Singapore E-Government Website (2005). http://www.egov.gov.sg
    • (2005)
  • 30
    • 1442303745 scopus 로고    scopus 로고
    • Managing e-transformation in the public sector: an e-government study of the Inland Revenue Authority of Singapore (IRAS)
    • Tan, K.C.W., and Pan, S.L., (2003). Managing e-transformation in the public sector: an e-government study of the Inland Revenue Authority of Singapore (IRAS). European Journal of Information Systems, 12 (4), 269–281.
    • (2003) European Journal of Information Systems , vol.12 , Issue.4 , pp. 269-281
    • Tan, K.C.W.1    Pan, S.L.2
  • 31
    • 10444228891 scopus 로고    scopus 로고
    • Managing stakeholder interests in e-Government Implementation: Lessons Leaned from a Singapore e-Government Project
    • Tan, C.W., Pan, S.L., Lim, E.T.K., (2004). Managing stakeholder interests in e-Government Implementation: Lessons Leaned from a Singapore e-Government Project. Journal of Global Information Management, 13 (1), 31–53.
    • (2004) Journal of Global Information Management , vol.13 , Issue.1 , pp. 31-53
    • Tan, C.W.1    Pan, S.L.2    Lim, E.T.K.3
  • 33
    • 85056828308 scopus 로고    scopus 로고
    • March,). Use of infocomm technology: Singapore is tops global survey by WEF
    • Today (2005). Use of infocomm technology: Singapore is tops in global survey by WEF. 10 March.
    • (2005) Today
  • 34
    • 85056895635 scopus 로고    scopus 로고
    • The e-taxman cometh
    • July
    • Wee, G., (2001). The e-taxman cometh, Computerworld, July, 48.
    • (2001) Computerworld , pp. 48
    • Wee, G.1
  • 35
    • 0037236919 scopus 로고    scopus 로고
    • Global and national factors affecting e-commerce diffusion in Singapore
    • Wong, P.K., (2003). Global and national factors affecting e-commerce diffusion in Singapore. Information Society, 19 (1), 19–32.
    • (2003) Information Society , vol.19 , Issue.1 , pp. 19-32
    • Wong, P.K.1
  • 36
    • 85056899292 scopus 로고    scopus 로고
    • Online tax filing on the rise
    • April
    • Wood, C., (1999). Online tax filing on the rise, CNN, April 23. http://www.cnn.com/TECH/computing/9904/23/tax.idg/
    • (1999) CNN
    • Wood, C.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.