TY - GEN
T1 - A Comparative Study of Business-to-Government Information Sharing Arrangements for Tax Reporting
AU - Kurnia, Rizky Amalia
AU - Praditya, Dhata
AU - Janssen, Marijn
N1 - Green Open Access added to TU Delft Institutional Repository ‘You share, we take care!’ – Taverne project https://www.openaccess.nl/en/you-share-we-take-care Otherwise as indicated in the copyright section: the publisher is the copyright holder of this work and the author uses the Dutch legislation to make this work public.
PY - 2019
Y1 - 2019
N2 - Having tax transparency is getting more important and enforced by more and more countries around the world. To deal with tax evasion, OECD has developed an Automatic Exchange of Information (AEOI) standard. The implementation of this standard differs among countries. In this study, we explore factors explaining the differences between two information sharing arrangements in implementing the AEOI standard. In both cases, the information sharing architecture and the accompanying governance arrangement are investigated. The findings of the exploratory study show that the differences are influenced by available IT capabilities, interoperability, trust among information sharing partners, power difference, inter-organizational relationship, and perceived benefits of implementing such arrangements. Ten propositions are derived explaining the differences which can be tested in further research.
AB - Having tax transparency is getting more important and enforced by more and more countries around the world. To deal with tax evasion, OECD has developed an Automatic Exchange of Information (AEOI) standard. The implementation of this standard differs among countries. In this study, we explore factors explaining the differences between two information sharing arrangements in implementing the AEOI standard. In both cases, the information sharing architecture and the accompanying governance arrangement are investigated. The findings of the exploratory study show that the differences are influenced by available IT capabilities, interoperability, trust among information sharing partners, power difference, inter-organizational relationship, and perceived benefits of implementing such arrangements. Ten propositions are derived explaining the differences which can be tested in further research.
KW - AEOI
KW - Business-to-government
KW - E-government
KW - Information sharing
KW - Inter-organizational information sharing
KW - Standardization
KW - Tax report
UR - http://www.scopus.com/inward/record.url?scp=85068442503&partnerID=8YFLogxK
U2 - 10.1007/978-3-030-20671-0_11
DO - 10.1007/978-3-030-20671-0_11
M3 - Conference contribution
AN - SCOPUS:85068442503
SN - 9783030206703
T3 - IFIP Advances in Information and Communication Technology
SP - 154
EP - 169
BT - ICT Unbounded, Social Impact of Bright ICT Adoption - IFIP WG 8.6 International Conference on Transfer and Diffusion of IT, TDIT 2019, Proceedings
A2 - Dwivedi, Yogesh
A2 - Ayaburi, Emmanuel
A2 - Boateng, Richard
A2 - Effah, John
PB - Springer
T2 - IFIP WG 8.6 International Conference on Transfer and Diffusion of IT, TDIT 2019
Y2 - 21 June 2019 through 22 June 2019
ER -