BibTex RIS Kaynak Göster

Classification of Electronic Tax Services and Comparison of E-Tax Management Systems In The European Countries

Yıl 2012, Cilt: 17 Sayı: 1, 63 - 80, 01.03.2012

Öz

Kaynakça

  • 1. ACCENTURE. (2004). E-Government Leadership High Performance Maximum Value. <http://www.accenture.com/sitecollectiondocuments /pdf/gove_egov_value.pdf>, (05.08.2011).
  • 2. AFFISCO, J. F., & SOLIMAN, K. S. (2006). E-Government: A Strategic Operations Management Framework for Service Delivery. Business Process Management Journal, 12(1), 13-21.
  • 3. AL-ADAWI, Z., YOUSAFZAI, S., & PALLISTER, J. (2005). Conceptual Model of Citizen Adoption of E-Government. The Second International Conference on Innovations in Information Technology (IIT’05).
  • 4. BERNTZEN, L., & OLSEN, M. G. (2009). Benchmarking eGovernment - A Comparative Review of Three International Benchmarking Studies. Third International Conference on Digital Society, 2009. ICDS ’09, pp 77-82.
  • 5. EUROPEAN UNION, (2011). E-Government Factsheets of the European Commission. <http://epractice.eu/en/factsheets>, (05.07.2011).
  • 6. EUROPEAN UNION, (2002). Common List of Basic Public Services. <http://ec.europa.eu/information_society/eeurope/2002/action_plan/pdf/b asicpublicservices.pdf>, (05.08.2011).
  • 7. GERMANAKOS, P., CHRISTODOULOU, E., & SAMARAS, G. (2006). Towards the Definition of an E-Government Benchmarking Status Methodology. Proceedings of the 6th European Conference on eGovernment, pp 179–188.
  • 8. HILLER, J. S., & BELANGER, F. (2001). Privacy Strategies for Electronic Government. E-Government, pp. 162–198.
  • 9. JANSSEN, D., ROTTHIER, S., & SNIJKERS, K. (2004). If You Measure it they will Score: An Assessment of International Egovernment Benchmarking. Information Polity The International Journal of Government Democracy in the Information Age, 9(3,4), 121-130.
  • 10. LAYNE, K., & LEE, J. (2001). Developing Fully Functional EGovernment: A Four Stage Model. Government Information Quarterly, 18(2), 122-136.
  • 11. MOON, M. J. (2002). The Evolution of E-Government among Municipalities: Rhetoric or Reality? Public administration review, 62(4), 424–433.
  • 12. OJO, A., JANOWSKI, T., & ESTEVEZ, E. (2005). Determining Progress towards E-Government: What are the Core Indicators. Paper presented at the 5th European Conference on E-Government.
  • 13. RORISSA, A., DEMISSIE, D., & PARDO, T. (2011). Benchmarking eGovernment: A Comparison of Frameworks for Computing EGovernment Index and Ranking. Government Information Quarterly, 28(3), 354-362.
  • 14. UNITED NATIONS, (2010). Government Survey 2010 Leveraging EGovernment at a Time of Financial and Economic Crisis. United Nations, New York–2010. <http://unpan1.un.org/intradoc/groups/public/ documents/UN-DPADM/UNPAN038853.pdf>, (05.08.2011).
  • 15. WEST, D. M. (2007). Global E-Government 2007. Brown University: Center for Public Policy.

ELEKTRONİK VERGİ HİZMETLERİNİN SINIFLANDIRILMASI VE AVRUPA ÜLKELERİNDE E-VERGİ YÖNETİM SİSTEMLERİNİN KARŞILAŞTIRILMASI

Yıl 2012, Cilt: 17 Sayı: 1, 63 - 80, 01.03.2012

Öz

Tüm dünyada kamu hizmetlerinin elektronik olarak sunulması eğilimleri yaygınlaşırken, elektronik vergi hizmetleri ile bir veya birkaç alt sisteme dayalı olarak işleyen vergi yönetim sistemleri (EVYS) ortaya çıkmaktadır. Makalenin amacı, elektronik vergi hizmetlerini sınıflandırmak, bu yolla hâlâ gelişen EVYS’lerin katetmeleri gereken aşamaları belirlemek, Avrupa ülkelerinde EVYS’lerin gelişim düzeylerini, yeni bir e-vergi indeksi ile tespit edip, bu açıdan ülkelerarası bir karşılaştırma yapmaktır. E-vergi hizmetlerinin tespit edilebildiği kadarıyla ilk defa sınıflandırılmasıyla, Avrupa ülkelerinde e-vergi hizmetlerinin ne ölçüde elektronik olarak sunulduğu ve bu konuda daha başka hangi aşamaların katedilmesi gerektiği sorularının cevaplanmasını sağlayabilecek, ortak genel bir çerçeve elde edilmiştir

Kaynakça

  • 1. ACCENTURE. (2004). E-Government Leadership High Performance Maximum Value. <http://www.accenture.com/sitecollectiondocuments /pdf/gove_egov_value.pdf>, (05.08.2011).
  • 2. AFFISCO, J. F., & SOLIMAN, K. S. (2006). E-Government: A Strategic Operations Management Framework for Service Delivery. Business Process Management Journal, 12(1), 13-21.
  • 3. AL-ADAWI, Z., YOUSAFZAI, S., & PALLISTER, J. (2005). Conceptual Model of Citizen Adoption of E-Government. The Second International Conference on Innovations in Information Technology (IIT’05).
  • 4. BERNTZEN, L., & OLSEN, M. G. (2009). Benchmarking eGovernment - A Comparative Review of Three International Benchmarking Studies. Third International Conference on Digital Society, 2009. ICDS ’09, pp 77-82.
  • 5. EUROPEAN UNION, (2011). E-Government Factsheets of the European Commission. <http://epractice.eu/en/factsheets>, (05.07.2011).
  • 6. EUROPEAN UNION, (2002). Common List of Basic Public Services. <http://ec.europa.eu/information_society/eeurope/2002/action_plan/pdf/b asicpublicservices.pdf>, (05.08.2011).
  • 7. GERMANAKOS, P., CHRISTODOULOU, E., & SAMARAS, G. (2006). Towards the Definition of an E-Government Benchmarking Status Methodology. Proceedings of the 6th European Conference on eGovernment, pp 179–188.
  • 8. HILLER, J. S., & BELANGER, F. (2001). Privacy Strategies for Electronic Government. E-Government, pp. 162–198.
  • 9. JANSSEN, D., ROTTHIER, S., & SNIJKERS, K. (2004). If You Measure it they will Score: An Assessment of International Egovernment Benchmarking. Information Polity The International Journal of Government Democracy in the Information Age, 9(3,4), 121-130.
  • 10. LAYNE, K., & LEE, J. (2001). Developing Fully Functional EGovernment: A Four Stage Model. Government Information Quarterly, 18(2), 122-136.
  • 11. MOON, M. J. (2002). The Evolution of E-Government among Municipalities: Rhetoric or Reality? Public administration review, 62(4), 424–433.
  • 12. OJO, A., JANOWSKI, T., & ESTEVEZ, E. (2005). Determining Progress towards E-Government: What are the Core Indicators. Paper presented at the 5th European Conference on E-Government.
  • 13. RORISSA, A., DEMISSIE, D., & PARDO, T. (2011). Benchmarking eGovernment: A Comparison of Frameworks for Computing EGovernment Index and Ranking. Government Information Quarterly, 28(3), 354-362.
  • 14. UNITED NATIONS, (2010). Government Survey 2010 Leveraging EGovernment at a Time of Financial and Economic Crisis. United Nations, New York–2010. <http://unpan1.un.org/intradoc/groups/public/ documents/UN-DPADM/UNPAN038853.pdf>, (05.08.2011).
  • 15. WEST, D. M. (2007). Global E-Government 2007. Brown University: Center for Public Policy.
Toplam 15 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Makaleler
Yazarlar

  Assoc.prof.dr.ferhat Başkan Özgen Bu kişi benim

Yayımlanma Tarihi 1 Mart 2012
Yayımlandığı Sayı Yıl 2012 Cilt: 17 Sayı: 1

Kaynak Göster

APA Özgen, .A.B. (2012). ELEKTRONİK VERGİ HİZMETLERİNİN SINIFLANDIRILMASI VE AVRUPA ÜLKELERİNDE E-VERGİ YÖNETİM SİSTEMLERİNİN KARŞILAŞTIRILMASI. Süleyman Demirel Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi, 17(1), 63-80.