E-government in the tax administrations of Latin America

Logos Ciencia & Tecnología

Católico Segura, Diego Fernando¹  Suárez Barreto, Sindy Yomari¹  Velandia Espitia, Johana Patricia¹ 

[1] Universidad de la Salle;

关键词: access to information;    accountability;    electronic government;    information and communication technologies;    social control;    tax administrations;   

DOI  :  http://dx.doi.org/10.22335/rlct.v7i2.261

来源: DOAJ

【 摘 要 】

In the last decade the e-government has become relevant in the public sector and is set in an oriented transformation of governments in the framework of New Public Management (NPM) strategy as it allows greater access to information, improving citizen participation in public affairs, it makes more efficient way to provide services and contributes in a two-way communication between the state and citizens from the use of information and communications technology. In this sense, public institutions in Latin America have not been alien to this trend and, in particular, their tax administrations have been affected by this strategy. This article analyzes the degree of progress of electronic government in these institutions with respect to access to information, considering that published on the websites of the tax administrations of Latin Amercia. The results show that the degree of access to information of the entities under study is biased as a note midlevel is obtained, indicating a possible risk of corruption given the lack of transparency in its management and limited surrender accounts, preventing effective social control.

【 授权许可】

Unknown