Factors Influencing Business-to-Government Information-Sharing Arrangements: Understanding system architectures and governance structures in information-sharing

The urgent need to improve public services and increase the adoption of cutting-edge technology in public organizations has promoted and encouraged collaboration between private and public organizations, thus allowing for more information to be shared between both parties. However, many issues arise that hinder the implementation of information...

A Comparative Study of Business-to-Government Information Sharing Arrangements for Tax Reporting

Having tax transparency is getting more important and enforced by more and more countries around the world. To deal with tax evasion, OECD has developed an Automatic Exchange of Information (AEOI) standard. The implementation of this standard differs among countries. In this study, we explore factors explaining the differences between two...