Ekonomické rozhľady/Economic Review 3/2023

PUBLIC USAGE OF E-GOVERNMENT IN EU COUNTRIES: ARE THERE ANY CONSEQUENCES FOR TAX EVASION?

JÁN HUŇADY[1] ─ MARTA ORVISKÁ†[2] ─ KAMIL ŠČERBA[3]

 

https://doi.org/10.53465/ER.2644-7185.2023.3

 

Abstract: Due to the processes of digitalization and automation, the e-Government has become an essential tool of public administration. The paper deals with the problem of e-Government usage by the public and its potential connection to tax evasion. The analysis is based on available secondary panel and cross-sectional data on the level of EU countries in the period 2008 to 2021. We compare the situation in the countries and classify them into homogenous clusters based on the overall public usage of e-Government. Principal component analysis and cluster analysis have been used as tools for dimension reduction and clustering. Moreover, we also found evidence of a potential relationship between the usage of e-Government and tax evasion. The provision of online information and services by the government to its citizens as well as online communication with public authorities are related to the lower level of tax evasion in the country. Hence, public authorities should support e-Government usage and e-filing systems to fight against tax evasion.

Keywords: e-Government, tax evasion, online interaction, e-fillings, digitalization

JEL Classification: H26, H83, H10

Fulltext: PDF

Online publication date: 22 September 2023

 

To cite this article (APA style):

Huňady, J., Orviská, M., Ščerba, K., (2023). Public Usage of E-Government in EU Countries: Are There any Consequences for Tax Evasion? Economic Review, 52(3), 129 ─ 149. 

https://doi.org/10.53465/ER.2644-7185.2023.3.129-149

 

Publisher: University of Economics in Bratislava

ISSN 0323-262X (print)

ISSN 2644-7185 (online)

 

License:

by nc nd

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

 

 

[1] doc. Ing. Ján Huňady, PhD., Matej Bel University in Banská Bystrica, Slovakia, e-mail: jan.hunady@umb.sk orcid idhttps://orcid.org/0000-0002-7075-2289

[2] prof. Ing. Marta Orviská, PhD., Matej Bel University in Banská Bystrica, Slovakia. † prof. Orviská suddenly passed away on April 11th 2023. May she rest in peace. orcid idhttps://orcid.org/0000-0002-8968-8483

[3] Ing. Kamil Sčerba, PhD., Matej Bel University in Banská Bystrica, Slovakia, e-mail: kamil.scerba@umb.sk orcid idhttps://orcid.org/0000-0001-6927-7305