E-GOVERNMENT AND COST-EFFECTIVENESS: E-TAXATION IN SLOVENIA

Improving government performance has been a key goal of regulatory reforms. Cost effectiveness, co-operation and bottom-up approach, flexibility, dynamics, responsiveness are important attributes of reforms. Improvements in regulatory performance include targets to reduce administrative burdens, and information technology is one of the tools that could be used for achieving that goal. The paper presents the use of information communication technology (ICT) in government procedures and its impact on the cost-efficiency of government. The research focuses on investment in ICT to simplify tax procedures in Slovenia. Results show thatICT expenditure is higher than cost savings for tax administration and taxpayers. Nevertheless, several non-financial benefits are also important and should be considered.