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研究生:高奇
研究生(外文):GORKI ENGELS ALFARO COLINDRES
論文名稱:E-Government: A Case Study of the Honduras Tax Revenue Agency
論文名稱(外文):電子政府研究:以宏都拉斯政府稅收部門為例
指導教授:王俊程王俊程引用關係
指導教授(外文):Wang, Jyun-Cheng
學位類別:碩士
校院名稱:國立清華大學
系所名稱:國際專業管理碩士班
學門:商業及管理學門
學類:企業管理學類
論文種類:學術論文
論文出版年:2012
畢業學年度:100
論文頁數:73
中文關鍵詞:電子政府宏都拉斯電子稅收稅收
外文關鍵詞:E-GOVERNMENTHONDURASE-TAXATIONTAXATION
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  • 下載下載:38
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In the recent years governments around the world have been implementing e-government projects aiming to improve the public sector performance and efficiency in delivering services to citizens and business. E-Government presents challenges and opportunities to transform both the operational process of government, and the nature of governance itself. Also Honduras as a developing country is now building an e-government strategy in order to fulfill these goals. Honduras is on the right track, but several obstacles against establishing more e-Government features exists and Honduras is trying to get over of all of them.
That is why the aim of this thesis is to give a comprehensive study of the overview of e-Government and the obstacles of implementing and improving e-Government in Honduras.
A complete study of the Honduras Internal Revenue Service (DEI in Spanish) is used to support the thesis framework analyzing the issues and challenges have been encountered by e-government developers during the process of adoption of online public services; additionally we explored successful and failure stories of the DEI’s strategy as well. Moreover taxation is used as the main topic since DEI is the most developed agency in terms of e-government advances in Honduras.
In the last section, this study concludes with the lessons learned during the research, the importance of this study and the future studies and recommendations.

ABSTRACT i
ACKNOWLEDGMENT ii
LIST OF FIGURES v
LIST OF TABLES vi
CHAPTER 1. INTRODUCTION 1
1.1 Purpose of Study 2
1.2 Boundaries of the Study 3
CHAPTER 2. LITERATURE REVIEW 5
2.1 Overview of E-Government 5
2.1.1 What is E-government? 6
2.1.2 Forms of electronic government 7
2.1.2.1 Government-to-Government (G2G) 8
2.1.2.2 Government-to-Citizen (G2C) 9
2.1.2.3 Government-to-Business (G2B) 9
2.1.2.4 Government-to-Employees (G2E) 10
2.1.3 E-Government Stages 11
2.1.4 E-government in developing countries 14
2.1.4.1 E-government opportunities 15
2.1.4.2 E-government challenges 17
2.1.4.3 ICT challenges for e-government 24
2.1.4.4 E-government success 28
2.1.5 General Benefits and Goals of E-Government 31
2.2 E-Government and Taxation 34
2.2.1 E-Taxation Services –Objectives and Benefits 35
2.2.2 E-taxation services challenges 36
CHAPTER 3. RESEARCH METHODOLOGY 38
3.1 Research Methodology Overview 38
3.2 Research Data Sources Overview 39
3.3 Research Method and Data Sources Selected 39
3.4 Case Selection Criteria 40
CHAPTER 4. CASE STUDY - Honduras Internal Revenue Service 42
4.1 Introduction 42
4.2 Organization Background 43
4.2.1 Vision 44
4.2.2 Mission 44
4.2.3 Organizational Structure 45
4.3 Organization main Project 45
4.3.1 DEI Electronic Services 48
4.4 DEI E-Government strategy main benefits 52
4.5 New Projects 54
4.6 DEI´s Main Challenges 54
4.7 Issues encountered during the e-government implementation and how DEI faced them 57
4.8 Successful Stories 57
CHAPTER 5. CONCLUSIONS 63
5.1 Conclusions 63
5.2 Why is this study important? 64
5.3 Recommendations 64
5.4 Limitations of study 65
5.5 Future Research 66
REFERENCES 67


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