Study goals
With the popularization of the internet as one of the main tools of Information and Communication Technologies (ICT), information systems started to migrate to the web platform and were made available online, government initiatives started to emerge for the provision of various services for citizens and businesses, studies by the Organization for Economic Cooperation and Development (OECD) indicate that e-government initiatives promote transparency, innovation and trust among other positive attributes. In this study, we present a Systematic Literature Review on e-gov initiatives related to the tax area, with the objective of identifying the challenges and opportunities of e-gov actions for governments and companies. The results demonstrate that the theme is the subject of studies in several countries with similar results among the main challenges and opportunities of governments and companies
Relevance / originality
Based on the codifications of opportunities and challenges of companies and the government in relation to e-gov tools, this study proposed a grouping of themes that are being studied, the results indicate that common points in developing countries and emerging economies . The e-gov initiatives in the tax area are ongoing and in the process of being improved, the quality of the internet network, ICT infrastructure, education level and the advancement of ICT in societies are determining factors for the success of innovation initiatives in e-gov.
Methodology / approach
The investigation of the challenges and opportunities of e-gov actions for governments and companies was made from a descriptive exploratory study of a qualitative nature, using the systematic literature review (RSL) method, which uses transparent procedures and criteria for research and selection of articles to be used in the analysis.
Main results
Within the answers obtained, it can be seen that the level of knowledge of ICT in a society is directly related to the level of education and the higher these levels, the better the adaptation, motivation and satisfaction in the use of e-gov systems, especially to systems related to the calculation and collection of taxes and the electronic filing of tax documents.
Theoretical / methodological contributions
Within the answers obtained, it can be seen that the level of knowledge of ICT in a society is directly related to the level of education and the higher these levels, the better the adaptation, motivation and satisfaction in the use of e-gov systems, especially to systems related to the calculation and collection of taxes and the electronic filing of tax documents.In this sense, it can be inferred that e-gov systems represent transparency, innovation, fighting corruption and the trust deposited in a government by society, corroborating the OECD study, the greater the level of success of the implementation of electronic services of a government, the higher the level of democratization in that country (OECD, 2014).
Social / management contributions
It can be inferred that e-gov systems represent transparency, innovation, combating corruption and the trust deposited in a government by society, corroborating the OECD study, the higher the level of success in implementing a government's electronic services, the greater it will be the level of democratization in that country (OECD, 2014).