Electronic Tax Research Articles

“Towards a european framework for digital signatures and encryption”: The european commission takes a step forward for confidential and secure electronic communications

The growth of electronic communication depends on the ability of electronic messages to be confidential and secure. The need for confidentiality and security exists in a great variety of electronic communications, including, for example, electronic contracts (both business-to-business and business-to-consumer), electronic tax declarations, and electronic medical records. As described below, the main technological tools for ensuring the confidentiality and security of electronic communications are digital signature methods and encryption. On 8 October 1997, the European Commission took a step towards establishing a European framework for digital signatures and encryption by issuing a Communication entitled “Ensuring Security and Trust in Electronic Communication: Towards a European Framework for Digital Signatures and Encryption”. 1 The Communication is divided into three sections. First, it deals with the elaboration of a framework governing the entities that issue the certificates establishing the basis for digital signatures (so-called certification authorities) and the legal recognition of digital signatures. Second, it addresses encryption, including export control measures and law enforcement requirements. Finally, the Communication discusses the legal basis for a Commission initiative in these areas and the scope and timeframe of such an initiative. After providing an introduction to the relevant technology, this article will provide a brief description and analysis of the main topics discussed by the Communication, focusing particularly on digital signatures and certification authorities.

Information technology and regulatory reformThe interorganisational effects of a technological innovation

This paper examines whether information technology can play a strategic role in supporting regulatory reforms aimed at achieving voluntary cooperation with government regulation. Analysis of the case of electronic tax return lodgment in Australia suggests that the effects of IT are contextual, and identifies positive effects of the new IT system on voluntary cooperation. However, in this case, divergence between private and public interests and uncertainty and lack of participation in regulatory decision-making appear to restrict the development of voluntary cooperation as a primary basis for government regulation.

Government regulation through voluntary cooperation: the strategic impact of information technology

In public regulation there are substantial shifts towards strategies which emphasize voluntary rather than mandatory relations between regulators and those regulated. Information technology (IT) systems can encourage or discourage voluntary cooperation. From a study of electronic tax return lodgement in Australia it is suggested that IT has strengthened voluntary relations at the level of transactions, but that asymmetry in the basic regulatory relationship may be an impediment to full voluntary cooperation.

Деякі проблемні питання, пов’язані із застосуванням сільськогосподарськими підприємствами системи електронного адміністрування ПДВ

У статті висвітлено окремі проблемні питання щодо застосування сільськогосподарськими підприємствами системи електронного адміністрування податку на подану вартість, після відміни спеціального режиму оподаткування у сфері сільського господарства. Зокрема, визначено, що сільськогосподарським підприємствам в системі електронного адміністрування не збільшується стан рахунку на суми податку, на які такі підприємства мають право реєструвати податкові накладні, відповідно до поданих уточнюючих розрахунків, якими до декларовуються занижені податкові зобов’язання минулих податкових періодів. Вирішення даної проблеми можливо шляхом внесення змін до податкового законодавства.