A case study on taxpayer segmentation

ABSTRACT

In this paper, we describe a reorganization project that took place between 2004 and 2007 in a Swiss Cantonal tax administration. The information system was built from scratch by adding a new module each year and the organization was transformed accordingly.

We will present the initial objectives of the project and discuss how these objectives evolved with time. We will also describe the lessons learned, particularly regarding the automation and semi-automation of tax declaration assessment and more generally in terms of governance.

REFERENCES

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• 3: Federal Department of Finance. Federal, Cantonal and Communal Taxes: An Outline of the Swiss System of Taxation. 2007. Accessed at http://www.estv.admin.ch/e/dokumentation/publikationen/dok/steuersystem/ganz.pdf
• 4: F. Wilfrid Lancaster, Toward Paperless Information Systems, Academic Press, Inc., Orlando, FL, 1978
• 5: Micci-Barreca, D. and Ramachandran, S. Improving tax administration with data mining. Elite Analytics LLC, 2003. Accessed at: http://www.spss.ch/upload/1122641565_Improving%20tax%20administration%20with%20data%20mining.pdf
• 6: Chee Wee Tan , Shan L. Pan, Managing e-transformation in the public sector: an e-government study of the inland revenue authority of Singapore (IRAS), European Journal of Information Systems, v.12 n.4, p.269-281, December 2003 [doi>10.1057/palgrave.ejis.3000479]

INDEX TERMS

Primary Classification:
  H. Information Systems
  H.4 INFORMATION SYSTEMS APPLICATIONS
      H.4.1 Office Automation
          Subjects: Groupware

Additional Classification:
  H. Information Systems
  H.4 INFORMATION SYSTEMS APPLICATIONS
      H.4.1 Office Automation
          Subjects: Workflow management; Time management (e.g., calendars, schedules)

General Terms:
Economics, Experimentation, Human Factors, Legal Aspects, Management, Measurement, Verification

Keywords:
IT governance, automation, process reengineering, reorganization, taxation