This research addressed the effectiveness of applying e-Government in the Income and Sales Tax Department (ISTD) in Jordan. The ISTD was chosen since it is one of the first to implement the e-Government. A questionnaire was designed and distributed to a random sample of ISTD managers, department heads, and directors. Statistical analysis and testing of hypothesis conducted. Results showed that a statistical relationship does exist between the effectiveness of the application of e-Government on factors such as: speed and accuracy, monitoring and control, and ease and simplicity of governmental performance.
Auten, G., Carroll, R. and Gee, G. (2008). [The 2001 and 2003 Tax Rate Reductions: An Overview and Estimate of The Taxable Income Response]. National Tax Journal, 61, pp. 345-364.
Caminada, K. and Goudswaard, K. (1996). [Progression and Revenue Effects of Income Tax Reform]. International Tax and Public Finance, 3, 57-66.
Claus, I., Creedy, J. and Teng, J. (2010). [The Elasticity of Taxable Income in New Zealand]. University of Melbourne Department of Economics Working Paper, no. 1104.
Creedy, J. (2010). [The Elasticity of Taxable Income: An Introduction and Some Basic Analytics]. Public Finance and Management, 10, pp. 556-589.
Hung, S., Change, M., Chia, R., (2005). [Determinants of User Acceptance of The
e-Government Services: The case of online tax filing and payment system]. Government Information Quarterly, Volume 23, Issue 1, 2006, Pages 97–122
Feldstein, M. (1995). [The Effect of Marginal Tax Rates on Taxable Income: A Panel Study of The 1986 Tax Reform Act]. Journal of Political Economy, 103, pp. 551-572.
Fullerton, D. (1982). [The Possibility of An Inverse Relationship Between Tax Rates and Government Revenues]. Journal of Public Economics, 19, pp. 3-22.
Giertz, S.H. (2009). [The Elasticity of Taxable Income: Influences on Economic Efficiency and Tax Revenues, and Implications for Tax Policy]. In Tax Policy Lessons from the 2000s (ed. by A.D. Viard), pp. 101-136. Washington, DC: AEI Press.
Ludwing, S,. Lumuria, C., Megan, E., (2010). [E-file adoption: A study of U.S. taxpayers’ intentions]. Computers in Human Behavior, Volume 26, Issue 4, July 2010, Pages 636–644.
Saez, E., Slemrod, J.B. and Giertz, S.H. (2009). [The Elasticity of Taxable Income With Respect to Marginal Tax Rates: A Critical Review]. National Bureau of Economic Research Working Paper, no. 15012.
Wagstaff, A. and van Doorslaer, E. (2001). [What Makes The Personal Income Tax Progressive]. Comparative Analysis for Fifteen OECD Countries, International Tax and Public Finance, 3, pp. 299-316.
Qtish, A. M., & Qatawneh, A. M. (2015). Critical Examination of the Impact of E-Government on the Income Tax Collections: A Case Study in the Income and Sales Tax Department of Jordan. International Journal of Academic Research in Business and Social Sciences, 5(4). 412-420.
Copyright: © 2015 The Author(s)
Published by Knowledge Words Publications (www.kwpublications.com)
This article is published under the Creative Commons Attribution (CC BY 4.0) license. Anyone may reproduce, distribute, translate and create derivative works of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this license may be seen at: http://creativecommons.org/licences/by/4.0/legalcode
