Цифровые технологии налогового контроля в общей концепции цифровизации государственных органов: мировой опыт, российский опыт

Background Ensuring equitable access to public services for people with disabilities remains a persistent challenge in digital governance. Despite advancements in data governance frameworks, disparities in accessibility continue to exclude marginalized populations. While government-led digital initiatives f ocus on efficiency and compliance, their impact on vulnerable groups remains underexplored. This study examines the causal factors influencing audit data governance in Thailand’s public sector, with a particular focus on the contrasting perspectives between government officials, who are responsible for delivering public services, and people with disabilities, who rely on these services. Methods This research employs Multi-Group Structural Equation Modeling (MG-SEM) to analyze survey responses from 711 participants, including policymakers, policy implementers, auditors, and people with disabilities (specifically individuals with visual and physical impairments). The study utilizes a quantitative approach, ensuring that all analyses are based on structured survey data. Key constructs examined include public service delivery for people with disabilities (measured by perception of public service, enablers for access to data, citizen-oriented policy, and fair & efficient administrative procedures), data-driven culture, which ultimately influence audit data governance. Results The findings reveal significant disparities in how data governance is perceived. Government officials emphasize efficiency, compliance, and regulatory adherence, whereas people with disabilities prioritize accessibility, usability, and inclusivity in digital public services. These contrasting perspectives highlight systemic barriers that hinder the equitable implementation of digital governance frameworks, exacerbating the digital divide in public service accessibility. Conclusions To address these challenges, the study proposes targeted policy interventions, including the integration of AI-driven auditing mechanisms, the establishment of universal digital accessibility standards, and the implementation of participatory governance strategies. These recommendations provide valuable insights for policymakers, auditors, and public administrators aiming to foster transparency, trust, and inclusivity in digital public services.

It has been crucial to solve the service delivery problem since civil society emerged. Even though several barriers to top-quality public service exist, there is little research based on evidence about how digital technologies help address these barriers in Ghana’s public sector. Public service quality remains a problem for people in Ghana who use government ministries, departments, and agencies on a daily basis. As a result, the study assessed the impact of digital technologies on service delivery and quality in Ghana’s public sector. The study used a causal research design with a quantitative approach. The study sample size was 384 respondents who mostly patronized the public institutions considered for the study. SPSS (version 26) was used to analyze all the data with descriptive statistics, correlation analysis, regression analysis and ANOVA to investigate the relationships among measured variables. A mediation analysis, was conducted to assess whether service expectation mediates the relationship between digital technology adoption and service delivery and quality. Findings revealed a significant positive relationship between digital technology adoption and service quality and delivery (β = 0.315, p < 0.001). Service expectation also had a moderate significant positive influence on service quality and delivery (β = 0.508, p < 0.001), and significantly mediated the relationship between technology adoption and service quality (indirect effect: β = 0.237, p < 0.001). These findings underscore the importance of service expectation as a key mechanism through which digital technology improves public service outcomes. Customers who patronize most public sector institutions should be provided with sustainable, high-quality digital experiences through the maintenance of digital infrastructure, including dependable Internet connectivity and accessible digital platforms, and should be given top priority by the management.

The paper aims to examine the digitalisation of tax administrations in economically developed countries and taxpayers’ perceptions of digital tax services. The study compares the adoption of digital technology in tax administrations and analyses tax players' attitudes toward these tools. Our findings confirm that a large share of countries is using a set of emerging digital technologies, including robotic process automation, machine learning, network analytics, artificial intelligence, and blockchain. Socio-economic factors appear to play an important role in supporting digital tax administration. Younger respondents, respondents with higher income, and those with better tax knowledge show greater support for fully digital tax filing systems and mobile tax apps. A successful digital transformation of tax administration requires policies that support digital literacy and trust in digital public services.

Digital transformation has become a central strategy for modernizing the public sector. This study analyzes the relationships between digital competencies, digital literacy, change management, soft skills, technology adoption, digitization of the public function, digital public services, e-governance, the digital divide, digital transformation, and state modernization in Peru. A quantitative, cross-sectional design was applied, using Partial Least Squares Structural Equation Modeling with data collected from 379 public servants in Metropolitan Lima. The results show that digital transformation and e-governance significantly influence state modernization. Digital competencies and digital literacy play an important role in facilitating technology adoption, while soft skills mediate the link between individual capacities and institutional processes. Digitization of the public function supports efficiency in administration and connects with the provision of digital public services, which in turn improves citizen access and trust. E-governance contributes to reducing the digital divide and reinforces the delivery of digital public services. The findings extend existing frameworks by integrating technological, organizational, and human dimensions into a single model. In practical terms, the study provides guidance for policymakers to strengthen digital competencies and literacy, implement structured change management programs, reinforce soft skills in civil service, advance the digitization of administrative functions, expand digital public services, and design inclusive policies to reduce the digital divide, thereby supporting sustainable state modernization.

Recent decades have witnessed the increased use of advanced technology, new innovations, and AI-startups. All these enhance the efficiency and the effectiveness of the government in public services. To sustain in the competitive environment and meeting expectations of the citizens' and business in their country, governments are continuously analyzing their strategies to choose the right set of digital technologies. The objective of this research is to suggest an optimal strategy using MCDM-AHP (analytic hierarchy process) decision model based on principal component analysis (PCA) for the government to improve their public service delivery. The study selects and analyzes top 100 countries according to Governments' Artificial Intelligence Readiness index score provided by the Oxford Insights and IDRC 2019. Analysis reveals that the improvement in data capabilities should be preferred over the other alternatives available such as digital public services, procurement of advanced technology, data capabilities and innovation capabilities of a nation can be significant in effectiveness of the Government in public services.

The subject of this research is the imbalance between the offered digital services and people&amp;rsquo;s capabilities to utilize them. In the course of the ongoing in the Russian Federation transition of tax services to digital environment, it became evident that taxpayers do not use the offered digital services offered for interaction with tax authorities to full extent. This can be explained by the lack of information on the new opportunities in the area of digital tax services and skills for using digital tools, as well as the habit to use traditional channels for interaction with tax authorities. Therefore, utilization of the tools of behavioral economics for involving taxpayers into digital interaction with tax authorities becomes relevant. The novelty of this work consist in the formulated recommendations on utilization of the tools of behavioral economics that are already known in theoretical research and practical global experience of tax authorities, for involving Russian taxpayers into digital tax services. For achieving this goal, it is necessary to change the architecture of selection of taxpayers, so that they would receive push-notifications and emails by default; provide taxpayers with information on new digital services through the traditional channels; monitor the work of existing digital services and attract taxpayers to assist in development and testing of the new digital services.

This study aims to develop a Village Economy model based on the integration of Village Information Systems to strengthen the MSME economy in Sokop Village, Meranti Islands Regency. The study used a mixed methods approach with a sequential explanatory design with 60 respondents consisting of village officials, MSMEs, and the community. Analysis was conducted by comparing the utilization rate of the village website before and after the integration of marketplace features and digital public services. The results showed an increase in system utilization in aspects such as public information access (52% to 82%), online complaints (35% to 70%), and MSME product promotion (28% to 75%). This increase indicates that the integration of the marketplace into the village information system contributes to expanding the visibility of local products and increasing community participation in technology-based public services. Theoretically, this study enriches the study of e-government integration and the village economy through a four-component model: digital governance, digital public service, digital market integration, and digital literacy empowerment. Practically, this model can serve as an implementation reference for other villages in building an integrated technology-based economic ecosystem.

This paper empirically analyses the influences of the digital transformation process in the business and public sector on natural resources rents. Our paper employs the digital businesses (e-Commerce, including the value of online selling, e-Commerce turnover, e-Commerce web sales, and e-Business, including customer relationship management (CRM) usage and cloud usage) and the digital public services (user-centricity, business mobility, and key enablers), while we deal with the total natural rents (coal rents, mineral rents, natural gas rents, and forest rents). The various econometric techniques are applied to a sample of 26 European Union countries during the 2011-2019 period. Our estimation results demonstrate that both digital businesses and digital public services lead to a rise in total natural rents. More specifically, the digital businesses appear to have increased influences on coal rents, and gas rents, while the digital public services drive mineral rents, gas rents, and forest rents up. Conversely, digital public services tend to reduce coal rents and digital businesses lead to a decrease in mineral rents and forest rents. Notably, the economic complexity or the quality and diversification of the production system is the key variable for the digital economy aiming at shirking natural rent-seeking. The findings are consistent when we consider the specific type of natural resource rent regardless of whether they are affected differently by digital transformation.

Polri Super App is a digital innovation developed by the Indonesian National Police to enhance the efficiency and accessibility of public services. This study aims to analyze public perception of the Polri Super App in optimizing public services. The study employs a descriptive qualitative approach, with data collected through live and online interviews involving users of the application. The findings reveal that, while the Polri Super App is designed to simplify various administrative services—such as SIM renewal, SKCK applications, and police reports—many users still encounter significant challenges, including system malfunctions, registration errors, and limited public awareness or socialization. These issues contribute to low levels of user satisfaction and hinder the overall adoption of the application. The results highlight the need for technical improvements, better user interface design, and comprehensive public education to increase accessibility and trust in digital public services. The implications of this research underscore the importance of continuous evaluation and user-centered innovation in supporting the National Police’s efforts toward digital transformation and effective e-governance in Indonesia.

Digital technologies can be valuable tools to create better public services that benefit society as a whole. Governance is the way to align digital public services with the interests of society. In this article, we discuss principles and elements of governance of digital public services.

Background of study: The digital transformation of public services in Indonesia has prompted institutions like BPJS Ketenagakerjaan to adopt technology-based platforms to enhance accessibility and efficiency. One such initiative is the Jamsostek Mobile (JMO) application, designed to provide participants with self-service access to essential features such as checking balances and submitting claims. The perceived ease of use of such platforms plays a critical role in determining user satisfaction and long-term engagement. Aims and scope of paper: This paper aims to analyze the influence of the perceived ease of use of the JMO application on user satisfaction and loyalty among BPJS Ketenagakerjaan participants. The scope of the study is conceptual, focusing on the theoretical relationships between ease of use, satisfaction, and loyalty within the context of digital public services. Methods: This study employs a conceptual literature review method based on the Technology Acceptance Model (TAM). Data were sourced from peer-reviewed journals, reports, and previous research published between 2021 and 2025, using keywords such as “ease of use,” “user satisfaction,” “loyalty,” and “digital public services.” Result: The findings indicate that intuitive design, clear navigation, and accessible features significantly influence user satisfaction. In turn, satisfaction strongly contributes to user loyalty. However, external factors such as digital literacy, service responsiveness, and internet infrastructure also moderate these relationships. Conclusion: To ensure the sustainability of the JMO application, BPJS Ketenagakerjaan must continuously improve usability, technical infrastructure, and user support systems. Enhancing ease of use is essential not only for increasing satisfaction but also for fostering long-term user loyalty in digital public services.

Samsat's digital transformation has greatly improved public service delivery in Indonesia, especially in South Sumatra and East Java. Using a mixed-method approach that combines quantitative surveys and qualitative interviews, this study evaluates the effects of digitalization on administrative efficiency and user happiness. Public trust in government agencies has increased, accessibility has improved, and service time has significantly decreased, according to the findings. Persistent difficulties were found, nevertheless, such as poor rural infrastructure, low digital literacy, and problems synchronizing data among agencies. In order to address these issues, this study suggests methods such as improving computer literacy initiatives, encouraging increased interagency cooperation, and designing user interfaces that are more inclusive. The research provides practical insights for optimizing digital public services, particularly in developing countries, and enriches the broader discourse on e-government implementation. The novelty of this study lies in its comparative analysis between two regional platforms, offering a comprehensive view of how administrative, technological, and socio-demographic factors influence digital service outcomes. The results contribute to informing policy strategies aimed at building more resilient, inclusive, and efficient public service systems in diverse governance contexts.

Public Service Delivery (PSD), a basic responsibility of any democratic nation, is understood as the equitable, transparent and efficient deliverance of various public goods and services to its citizens. Prudent application of digital technologies, particularly Emerging Technologies (ETs) and associated software applications, can serve as a valuable tool to catalyse governance towards Sustainable Development Goals (SDGs). While adhering to the principles of good governance. In view of this, the present study is an attempt to first elucidate some global best practices of ETs such as Artificial Intelligence, blockchain, robotic process automation, Virtual Reality and Augmented Reality to articulate the objectives of similar technology application in inspirational terms for PSD in India. Second, it summarises the challenges about the utilisation and exploitation of such technology implementations in the context of developing countries such as India. Based on learnings emanating from these two objectives, the study establishes that a refurbished approach towards digital governance is the need of the hour. This new approach must be citizen-centric, innovative and citizen-inclusive, as the literature affirms that civic participation is a prerequisite while deploying digital technologies. This inspires the authors to propose a model that is co-created with citizens to address the contextual needs and aspirations of citizenry. The successful implementation of the proposed model insists on the presence of a flexible and responsive legal and regulatory system too. The present study may be useful for public administrators and policy makers in understanding the Indian character of using and creating a sustainable digital architecture for PSD that would go a long way in revamping Public Services 4.0 under the ambit of newer Government 4.0 to achieve SDGs by 2030.

The paper aims to improve the methodology of the Digital Economic and Society Index (DESI), the European Commission’s newest index to assess the development of the digital economy. In particular, we investigate whether methodological changes to the structure of DESI improve its ability to capture the digital transformation of EU economies. Using the sensitivitybased analysis, we check whether the selection of weights of individual elements included in the DESI is optimal or should be improved. We also verify the importance of DESI in explaining changes in GDP per capita in EU economies. In the literature, we find that digital transformation has enabled the creation of new business models and maximized efficiency in traditional firms. Using DESI, we empirically test whether the gap between rich and poor countries in European Union can be closed or eliminated through rapid and intensive digital transformation. Our results show that the DESI – when modified by eliminating the pillars on internet services and digital public services – has the same explanatory power. Connectivity is the dimension with the largest impact on digital transformation in EU countries. We also find that DESI is a significant regressor to explain changes in GDP per capita in EU countries.

This chapter examines how digital technologies serve as tools to facilitate the transformation of public administration, with particular attention to innovative technologies. Technology holds immense promise in reshaping the delivery of improved public services to citizens and businesses by public administrations. Several digital technologies that have disrupted the public procurement field in recent years are described: data (open data, big data, and data analytics) and the European Data Ecosystem and data spaces, artificial intelligence (machine learning, deep learning, natural language processing, and the revolutionary technology called generative AI), automation, blockchain, and low-code. The technologies and their different types are briefly described, along with the considerations to be considered when procured by public administrations. Public administrations face a critical juncture in their digital transformation. Tailored solutions prioritising purpose over technology choice, and experimentation within procurement frameworks, particularly in the EU, are crucial for enhancing digital public services.