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An in-depth analysis of the specific aspects of justice, equality and tax law "Justice, Equality and Tax Law" is a topic that is both old and new at the same time. Even if the society changes, the demands that tax needs to be just and equal seem to be immutable. What changes, of course, is the perception of the content of those demands. International taxation post-BEPS has been fraught with new challenges that warranted urgent responses. These challenges were mainly provoked by the unprecedented rise of the digital economy which truly marked a change in the way business is conducted, how value is created, and how goods and services are produced and consumed. Digitalization, in turn, had repe...
This book provides the latest research advancements and findings for the scientific systematization of knowledge regarding digital governance and transformation, such as core concepts, foundational principles, theories, methodologies, architectures, assessment frameworks and future directions. It brings forward the ingredients of this new domain, proposing its needed formal and systematic tools, exploring its relation with neighbouring scientific domains and finally prescribing the next steps for laying the foundations of a new science. The book is structured into three main areas. The first section focuses on contributions towards the purpose, ingredients and structure of the scientific fou...
As governments and policy makers take advantage of information and communication technologies, leaders must understand how to navigate the ever-shifting landscape of modern technologies in order to be most effective in enacting change and leading their constituents. The Handbook of Research on Advanced ICT Integration for Governance and Policy Modeling builds on the available literature, research, and recent advances in e-governance to explore advanced methods and applications of digital tools in government. This collection of the latest research in the field presents an essential reference for academics, researchers, and advanced-level students, as well as government leaders, policy makers, and experts in international relations.
This book provides a comprehensive introduction to the study of sensors and the Internet of Things (IoT) from a government and public policy perspective. Since 2011, federal spending on IoT has been growing at a compound annual rate of ten percent. New technologies, such as sensors, and new kinds of data, such as big data, are creating new ways to systematically capture data and to use it to respond to complex problems. Some of these new technologies and applications have been identified and studied in recent literature in terms of their relevance to government. This volume adds to the literature by presenting sound theories and concepts for understanding the opportunities and challenges governments face when seeking to improve public services and government operations through the use of IoT. It also includes innovative methodologies for building understanding of the potential of a smart and connected government. In addition, the book offers relevant case studies and practical recommendations for the development, management, and evaluation of public policies and government programs.
Organizational complexity is an unavoidable aspect of all businesses, even larger ones, which can hinder their ability to react to sudden or disruptive change. However, with the implementation of enterprise architecture (EA), businesses are able to provide their leaders with the resources needed to address any arising challenges. A Systemic Perspective to Managing Complexity with Enterprise Architecture highlights the current advances in utilizing enterprise architecture for managing organizational complexity. By demonstrating the value and usefulness of EA, this book serves as a reference for business leaders, managers, engineers, enterprise architects, and many others interested in new research and approaches to business complexity.
This book examines the phenomenon of the “digital city” in the US by looking at three case studies: New York City, San Antonio, and Seattle. Kristin Scott considers how digital technologies are increasingly built into the logic and organization of urban spaces and argues that while each city articulates ideals such as those of open democracy, civic engagement, efficient governance, and enhanced security, competing capitalist interests attached to many of these digital technological programs make the “digital city” problematic.
This book constitutes the refereed proceedings of the 7th IFIP WG 8.5 International Conference on Electronic Participation, ePart 2015, held in Thessaloniki, Greece, in August/September 2015. The 12 revised full papers presented were carefully reviewed and selected from 19 submissions. The papers have been organized in the following topical sections: eParticipation and social media, delibration and consultation, evaluation, and policy formulation and modelling.
ICT, e-government and electronic participation have become increasingly important in the public sector and the social sphere in recent years. This book presents 53 of the papers accepted for the dual IFIP EGOV-ePart conference 2016, which took place in Guimarães, Portugal, in September 2016. This conference, which consisted of five partially intersecting tracks, presented advances in the socio technological domain of the public sphere demonstrating cutting edge concepts, methods, and styles of investigation by multiple disciplines. The conference has been a premier academic forum for over 15 years and has a worldwide reputation as one of the top two conferences in the research domains of el...
This book constitutes the refereed proceedings of the 10th International Conference, EGOV 2011, held in Delft, The Netherlands, in August/September 2011. The 38 revised full papers presented were carefully reviewed and selected from 84 submissions. The papers are organized in topical sections on foundations, acceptance and diffusion, governance, openess and institutions, architecture, security and interoperability, transformation, values and change.
This book constitutes the refereed proceedings of the 5th Conference on AElectronic Governance and Open Society: Challenges in Eurasia, EGOSE 2018, held in St. Petersburg, Russia, in November 2018. The 36 revised full papers were carefully reviewed and selected from 98 submissions. The papers are organized in topical sections on smart city infrastructure, policy; digital privacy, rights,security;data science, machine learning, algorithms, computational linguistics; digital public administration, economy, policy; digital services, values, inclusion; digital democracy, participation, security, communities, social media, activism; social media discourse analysis; digital data, policy modeling; digital government, administration, communication.