摘要：This paper seeks to identify the effects of Internet used as a vehicle for sending federal tax returns through the RECEITANET program. The benefits that came out from security and costs reduction in the process of delivering tax returns are identified, as well as the impacts on Tax Administration (TA) and on the Treasury‑Taxpayer relationship.
关键词：E-Government ; G2C-Government to Citizen service ; E-public service ; IT application in Tax Administration ; Transmitting Tax returns via Internet ; Treasury-Taxpayer relationship ; IT Evaluation
