KEY PERFORMANCE MEASURES USED IN COST-BENEFIT ANALYSIS FOR TAX SYSTEM

Changes in the information society have opened up new opportunities in addressing to the tax-payers and in improving regulation. A ‘better regulation’ supposes a large set of policy instruments intended to enhance the ability of institutions to provide high-quality regulation. According to an OECD report on regulatory reform (1997), regulatory reforms are directed at creating more efficient, flexible, simple and effective regulation, and not at reducing regulation. The quality of regulation includes the development of better non-regulatory instruments and transparency. According to the European Commission’s e-Government portal, new technology can radically improve the efficiency and effectiveness of public services regarding the tax management. Increased ICT investment is also used as a tool to achieve greater efficiency and effectiveness in managing businesses (Vasilescu et al., 2000). We consider e-government development as one manner to make the most benefit from of the ICT investments in the public sector. Taxation-related services are among the most developed e-services in the European Union today. At the same time, e-taxation services are among those most used by clients in many countries, sometimes even because the clients are forced to use them.