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Trust challenges and issues of E-Government: E-Tax prospective

Trust challenges and issues of E-Government: E-Tax prospective

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Published by ijcsis
This paper discusses trust issues and challenges have been encountered by e-government developers during the process of adoption of online public services. Despite of the apparent benefits as online services’ immediacy and saving costs, the rate of adoption of e-government is globally below experts’ expectations. A concern about e-government adoption is extended to trust issues which are inhibiting a citizen’s acceptance of online public sector services or engagement with e-government initiates. A citizen’s decision to use online systems is influenced by their willingness to trust the environment and to the agency is involved. Trust makes citizens comfortable sharing personal information and making online government transaction. Therefore, trust is a significant notion that should be critically investigated in context of different E-Taxation models as part of E-Government initiatives. This research is proposing the implementation of Trusted Platform Module as a solution for achieving the high level of citizens’ trust in e-taxation.
This paper discusses trust issues and challenges have been encountered by e-government developers during the process of adoption of online public services. Despite of the apparent benefits as online services’ immediacy and saving costs, the rate of adoption of e-government is globally below experts’ expectations. A concern about e-government adoption is extended to trust issues which are inhibiting a citizen’s acceptance of online public sector services or engagement with e-government initiates. A citizen’s decision to use online systems is influenced by their willingness to trust the environment and to the agency is involved. Trust makes citizens comfortable sharing personal information and making online government transaction. Therefore, trust is a significant notion that should be critically investigated in context of different E-Taxation models as part of E-Government initiatives. This research is proposing the implementation of Trusted Platform Module as a solution for achieving the high level of citizens’ trust in e-taxation.

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Trust challenges and issues of E-Government: E-Tax prospective
Dinara BerdykhanovaAsia Pacific University College of Technology and InnovationTechnology Park MalaysiaKuala Lumpur, Malaysiadinara_gsm@mail.ruAli DehghantanhaAsia Pacific University College of Technology and InnovationTechnology Park MalaysiaKualalumpor- Malaysiaali_dehqan@ucti.edu.myAndy SeddonAsia Pacific University College of Technology and InnovationTechnology Park MalaysiaKualalumpor- MalaysiaAndy@ucti.edu.my
 Abstract
 — 
this paper discusses trust issues andchallenges have been encountered by e-governmentdevelopers during the process of adoption of onlinepublic services. Despite of the apparent benefits as online
services’ immediacy and saving costs, the rate of 
adoption of e-g
overnment is globally below experts’
expectations. A concern about e-government adoption isextended to trust issues which are inhibiting
a citizen’s
acceptance of online public sector services orengagement with e-government initiates
. A citizen’s
decision to use online systems is influenced by theirwillingness to trust the environment and to the agency isinvolved. Trust makes citizens comfortable sharingpersonal information and making online governmenttransaction. Therefore, trust is a significant notion thatshould be critically investigated in context of different E-Taxation models as part of E-Government initiatives.This research is proposing the implementation of Trusted Platform Module as a solution for achieving the
high level of citizens’ trust in e
-taxation.
 Keywords:E-Gavernment, E-Taxation, Trust, Secutiry,Trusted Platform Module.
I.
 
INTRODUCTIONThe phenomenon of the Internet has brought atransformational effect on the society. It has opened a newmedium of communication for individuals and businessesand provided opportunities to communicate and getinformation in an entirely different way. The boosted usageof the Internet was initially due to private sector interests, butgovernments across the globe are now becoming part of thisrevolution. Governments worldwide have been makingsignificant attempts to make their services and informationavailable on the Internet [1].The implementation of information technologies,particularly using Internet to improve the efficiency andeffectiveness of internal government operations,communications with citizens, and transactions with bothindividuals and organizations has brought new term
 – 
e-government or electronic government [2].E-government can be defined as the use of primarilyInternet-based information technology to enhance theaccountability and performance of government activities.
These activities include government‘s a
ctivities execution,especially services delivery, access to governmentinformation and processes; and citizens and organizationsparticipation in the government [2].Today E-Government offers a number of potentialbenefits to citizens. It gives citizens more control on howand when they interact with the government. Instead of visiting a department at a particular location or calling thegovernment personnel at a particular time, citizens canchoose to receive these services at the time and place of their choice [1]. As the result, various e-governmentinitiatives have been taken with the objective to buildservices focused on citizens
‘ needs and to
provide moreaccessibility of government services to citizens [3]. In otherwords, the e-government can offer public service a trulystandard, impersonal, efficient, and convenient manner forboth service provider (the government) and service recipient(the citizens). In some cases a government agency can alsobe a service recipient of the e-government service.In economic terms, the ability of citizens to accessgovernment services at anytime, anywhere helps to mitigatethe transaction costs inherent in all types of governmentservices [4]. In particular, on-line taxation is an importantfunction of e-government since it is highly related to the lifeof citizens [5].Electronic tax filing systems [6] are an e-governmentapplication which spreading rapidly all over the world.Those systems are particularly favorable for governmentsbecause they avoid many of the mistakes taxpayers make inmanual filings, and they help to prevent tax evasion by datamatching. The data warehouses developed using electronictax filings allows tax inspectors to analyze declarationsmore thoroughly, and enable policy makers to develop fairerand more effective tax policies.Due to factor that the taxes are crucial source of thebudget revenue, the relationships between taxation and
(IJCSIS) International Journal of Computer Science and Information Security,Vol. 8, No. 7, October 201062http://sites.google.com/site/ijcsis/ISSN 1947-5500
 
 
technological developments have always been interactive,dynamic and complex. For the government taxation systemis one of the most e-government applications whereinformation technologies are highly penetrated [7].The growing body of research recently presented thattrust as essential element of successful e-governmentadoption process. It was found that lack of trust with respectto financial security and information qualities were amongthe barriers for a high level of adoption [9].This paper is organized as follows. The next part will
 present understanding of ―trust‖
in the e-governmentcontext, trust and e-taxation relationship and criticalanalysis of e-taxation models. The third part will proposesolution addressing for the identified problems in e-taxationmodels.II. LITERATURE REVIEW: TRUST AND E-TAXATIONCONTEXTTrust has been subject of researches in differentareas, namely: technological, social, institutional,philosophical, behavioral, psychological, organizational,economic, e-commerce and managerial
[10]
. The literaturealso identifies trust as an essential element of a relationshipwhen uncertainty, or risk, is present. Researchers are justbeginning to empirically explore the role of trust in the e-government adoption [8]. Trust in the e-government istherefore composed of the traditional view of trust in aspecific entity
 – 
government, as well as trust in thereliability of the enabling technology [11].
Despite the governments‘ growing investment in
electronic services, citizens are still more likely to usetraditional methods, e.g., phone calls or in-person visits,than the Web to interact with the government [11].Therefore, the investigation of trust in the e-government issignificant contribution in enabling cooperative behavior.Since the e-government applications and services moretrustworthy,
the higher level of citizens‘ engagement in
public online services [1].In e-taxation system trust is most crucial element of relationships, because during online transactions the
citizens‘ vulnerable and private data are involved
[12].Internet tax filing was launched in Taiwan by the taxagency in 1998. Despite all the efforts aimed at developingbetter and easier electronic tax-filing systems, these tax-filing systems remained unnoticed by the public or wereseriously underused in spite of their availability [12]. Toanalyze
citizens‘ behavior 
[13] and [12] applied TechnologyAcceptance Model (TAM) as theoretical ground with thetwo major determinants: perceived usefulness and perceivedease of use of that system. In their research it been stated
state that TAM‘s fundamental constructs do not fully reflect
the specific influences of technological and usage-contextfactors that may alter the acceptance of the users. Moreover,their work has been stated that
term as ―trust‖ has a striking
influence on user willingness to engage in online exchangesof money and personal sensitive information.Later, the new construct -
―perceived credibility‖
hasbeen proposed to add to TAM to enhance the understanding
of an individual‘s acceptance behavior of electronic tax
-filing systems [12].The lack of 
perceived credibility
[13] is manifested
in people‘s concerns that the electronic tax
-filing systemwill transfer their personal tax return information to the thirdparties without their knowledge or
 
permission.
 
Therefore,
 perceived fears of divulging personal information and users‘
 feelings of insecurity provide unique challenges to find
ways in which to develop users‘ perceived credibility of 
electronic tax-filing systems.The following proposed components which help tomeasure of e-government success in Sweden and citizensatisfaction: e-government system quality, informationquality, e-service quality, perceived usefulness, perceivedease of use, and citizen trust [3]. Moreover, it was statedcitizens trust becomes one of the key components inenabling citizens to be willing to receive information andprovide information back to the e-government system. In thegovernment e-tax filing service, trust is defined as specificbeliefs dealing with integrity, benevolence, competence, andpredictability of government e-service delivery [3].Trust is strongly associated with satisfaction with thee-government services, and satisfaction is related to
citizens‘ perceptions about the service, such as the reliability
of information provided by the government, theconvenience of the service, etc. [14].Trust is the expected outcome of e-governmentservice delivery [15]. An absence of trust could be thereason for poor performance of e-government systems, andby improving service quality, trust can be restored. In otherwords, citizens must believe government agencies possessthe astuteness and technical resources necessary toimplement and secure these systems [8].
 
Users are concerned about the level of securitypresent when providing sensitive information on-line andwill perform transactions only when they develop a certainlevel of trust [3].The link between security and trust has been studiedin a number of researches. [10]. Therefore, citizens can trustin e-taxation system only when they perceive that theirpersonal data are secured during online transactions.According to Brazil case study with the wide spreading of the e-taxation technology the question about security of online transactions was emerged.
 
This item has beenconsidered the "Achilles' heel" of the process, especially inthe opinion of Tax Administrators at the developedcountries [16].The security issues have found in other countries asone of the main barrier to deep dissemination of public e-services of e-government. Security refers to the protectionof information or systems from unsanctioned intrusions or
(IJCSIS) International Journal of Computer Science and Information Security,Vol. 8, No. 7, October 201063http://sites.google.com/site/ijcsis/ISSN 1947-5500
 
 
outflows. Fear of a lack of security is one of the factors thathave been identified in most studies as affecting the growthand development of information systems [16]. Therefore,
users‘ perception of the extent to which electronic tax
-filingsystems are capable of ensuring that transactions areconducted without any breach of security is an importantconsideration that might affect the use of the electronic tax-filing systems.Observation of e-taxation system in USA [17]revealed significant obstacles to offering online tax services.The survey has shown that the percent of governmentsciting the issues of security which could reflect their interestin developing online transaction systems in USA.Investigation of e-tax filing system in Japan by [18]
has shown citizens‘ concerns about that national tax da
tacontain sensitive personal and financial information. Anysecurity breach will have negative impacts on the credibilityof tax administration and public information privacy rights.Taxpayers are very sensitive when they are filingtheir tax returns, since they need to provide a great deal of personal information. If they believe the tax authority is notopportunistic, then they will feel comfortable using thisonline service [18].Trust in online services can be affected by newvulnerabilities and risks. While there are very few reliablestatistics, all experts agree that direct and indirect costs of on-line crimes such as break-ins, defacing of web sites,spreading of viruses and Trojan horses, and denial of serviceattacks are substantial. Moreover, the impact of a concertedand deliberate attack on our digital society by highlymotivated opponents is a serious concern [19].In Australia for instance [20], launching of E-tax inproject was successful, but not as expected. The efficiencyissues are also provoked by other threads. Along with themassive growth in Internet commerce in Australia over thelast ten years there has been a corresponding boom inInternet related crime, or cybercrime.Despite of tremendous security programs andapplications the number of reported security alerts doesgrow spectacularly and typically it increases by several permonth [19].As the Internet and underlying networked technologyhas continued to develop and grow then so has theopportunity for illicit behavior. Utilizing digital networkssuch as the Internet provides cyber criminals with asimplified, cost effective and repeatable mean to conductrapid large scale attacks against global cyber community.Using methods such as email and websites eliminates theneed for face-to face communication and provides the cybercriminal with a level of anonymity that reduces theperception of risk and also increases the appearance of legitimacy to a potential victim [21].Therefore, today, more and more countries exploringe-government application to improve the access anddelivery of government services to citizens are facing withtrust issues, whereas trust challenges impede furtherdissemination of public online service. On the other hand,
citizens‘ trust is highly correlated with
security of data whileusing e-taxation system applications. The lack of security of 
citizens‘
transactions can lead to refusal of interaction withe-government initiatives.III. TRUSTED PLATFORM MODULE AS A TOOL TO
RETAIN CITIZENS‘ TRUST
 Having identified the importance of raisingawareness and providing knowledge about securitymeasurements to citizens, as a major factor in developingtrust, this part of the paper will focus on new data securitytechnologies and how those technologies can be used in away which will enable citizens
‘ trust while
taking part in thee-government transactions.February 2001 witnessed a major leap forward in thefield of computer security with the publication of aninnovative industry specification for "trusted platforms."This heralded a new era in significantly higher security forelectronic commerce and electronic interaction thancurrently exists. What's the difference between a "platform"and a "trusted platform"? A platform is any computingdevice
 — 
a PC, server, mobile phone, or any appliancecapable of computing and communicating electronicallywith other platforms. A Trusted Platform is one containing ahardware-based subsystem devoted to maintain trust andsecurity between machines. This industry standard in trustedplatforms is supported by a broad spectrum of companiesincluding HP, Compaq, IBM, Microsoft, Intel, and manyothers. Together, they form the Trusted Computing PlatformAlliance (TCPA) [22].The TPM creates a hardware-based
 
foundation of trust, enabling enterprises to implement, manage, andenforce a number of trusted cryptography, storage, integritymanagement, attestation and other information securitycapabilities Organizations in a number of vertical industriesalready successfully utilize the TPM to manage full-disk encryption, verify PC integrity, and safeguard data [23].Moreover, TPM is bridging the gaps of the current solutionsof data security Table 1 [24].
Table 1. Advantages of TPM over current security solutions
(IJCSIS) International Journal of Computer Science and Information Security,Vol. 8, No. 7, October 201064http://sites.google.com/site/ijcsis/ISSN 1947-5500

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