E-Government: A Case Study of the Honduras Tax Revenue Agency

電子政府研究：以宏都拉斯政府稅收部門為例

高奇(GORKI ENGELS ALFARO COLINDRES)

指導教授 ： 王俊程

國立清華大學/科技管理學院/國際專業管理碩士班/碩士(2012年)

摘要

無中文摘要

關鍵字

電子政府 ； 宏都拉斯 ； 電子稅收 ； 稅收

並列摘要

In the recent years governments around the world have been implementing e-government projects aiming to improve the public sector performance and efficiency in delivering services to citizens and business. E-Government presents challenges and opportunities to transform both the operational process of government, and the nature of governance itself. Also Honduras as a developing country is now building an e-government strategy in order to fulfill these goals. Honduras is on the right track, but several obstacles against establishing more e-Government features exists and Honduras is trying to get over of all of them.
That is why the aim of this thesis is to give a comprehensive study of the overview of e-Government and the obstacles of implementing and improving e-Government in Honduras.
A complete study of the Honduras Internal Revenue Service (DEI in Spanish) is used to support the thesis framework analyzing the issues and challenges have been encountered by e-government developers during the process of adoption of online public services; additionally we explored successful and failure stories of the DEI’s strategy as well. Moreover taxation is used as the main topic since DEI is the most developed agency in terms of e-government advances in Honduras.
In the last section, this study concludes with the lessons learned during the research, the importance of this study and the future studies and recommendations.

並列關鍵字

E-GOVERNMENT ； HONDURAS ； E-TAXATION ； TAXATION

參考文獻

Assar, S. (2011). Practical Studies in E-Government. (Saïd Assar, I. Boughzala, & I. Boydens, Eds.)Media (p. 240). Springer New York. Retrieved from http://www.springerlink.com/index/10.1007/978-1-4419-7533-1

Basu, S. (2004). E-Government and Developing Countries: An Overview .International Review of Law Computers Technology, 18(1), 109-132. Retrieved from http://www.informaworld.com/openurl?genre=article&doi=10.1080/13600860410001674779&magic=crossref

Bélanger F. & Carter L. (2007). Trust and risk in e-government adoption, The Journal of Strategic Information Systems. Volume 17, Issue 2, June 2008, Pages 165-176, ISSN 0963-8687, 10.1016/j.jsis.2007.12.002. (http://www.sciencedirect.com/science/article/pii/S0963868707000637)

Beynon-Davies, P. (2007). Models for e-government: Transforming Government People Process and Policy, 1(1), 7-28. Retrieved from http://www.emeraldinsight.com/10.1108/17506160710733670

Berdykhanova, D.; Dehghantanha, A.; Hariraj, K. (2010). Trust challenges and issues of e-government: E-tax prospective, Information Technology (ITSim), 2010 International Symposium in , vol.2, no., pp.1015-1019, 15-17 doi:10.1109/ITSIM.2010.5561596 URL: http://ieeexplore.ieee.org/stamp/stamp.jsp?tp=&arnumber=5561596&isnumber=5561380