THE ROLE OF INFORMATION TECHNOLOGY IN REGULATORY REFORM: THE CASE OF ELS
In: Australian journal of public administration, Band 54, Heft 2, S. 219-230
ISSN: 1467-8500
Abstract:The effects of the Electronic Lodgment Service on relations between tax agents and the Australian Taxation Office provide evidence for both the value and limitations of integrating information technology innovation with regulatory reform strategy. IT innovations such as ELS can promote cooperative regulation. The limitations of this achievement are largely limitations of regulatory context and strategy.