Multi-functional view of technology governance in tax administration: A case study

Abstract

Despite digital technology gaining importance in recent years, a holistic view on its governance in public and tax administration is yet to be clearly articulated, a shortcoming made more acute by the centrality of the government sector. Guided by a case study approach considering three key perspectives in a European tax administration - 1.) Customer Service Leader; 2.) Information and Technology Leader; and 3.) Operations Leader. This study surfaces the elements central to the effective governance of disruptive digital technologies.