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ASSESSMENT OF COMPLIANCE OF STRATEGIC DEVELOPMENT PRIORITIES OF REGIONS WITH THEIR INDUSTRY SPECIALIZATION BASED ON TEXT MINING 基于文本挖掘的区域战略发展重点与产业分工的契合度评价
IF 0.3 Q4 PUBLIC ADMINISTRATION Pub Date : 2022-01-01 DOI: 10.17323/1999-5431-2022-0-2-106-133
E. Kozonogova, Yulia V. Dubrovskaya, M. Rusinova, P. Ivanov
The task of determining the correctness of self-positioning of regions in terms of verifying the compliance of texts of regional development strategies with their industry specialization was solved in the course of the research presented in the article. Using the "smart" benchmarking methodology, as well as the Text Mining tools, long-term development strategies of 11 regions with a total text corpus of 415,780 words were analyzed. The main sections of the all-Russian classifier of economic activities that characterize the sectoral priorities of regional development were selected as keywords. The extraction of key concepts from strategy texts, as well as their quantitative analysis, was carried out using the high-level Python programming language. The obtained quantitative results of comparing the named entities of the development strategies of the subjects of the Russian Federation proved that the insufficiency of unique goal-setting in terms of identifying promising specializations in regional development strategies distorts the system of priority development directions. This is objectively one of the reasons why the territories do not achieve the planned indicators. The paper uses methods of text mining, mathematical statistics, grouping and generalization, as well as techniques for visualizing the analyzed data. The author's method of conducting intellectual analysis of texts is universal for any field of science. The developed algorithms for extracting named entities from the text and algorithms for quantitative analysis of the text open up wide horizons for further research in the field of strategy analysis, as public documents addressed to interested subjects.
在本文的研究过程中,解决了通过验证区域发展战略文本与其产业专业化的符合性来确定区域自我定位正确性的问题。采用“智能”标杆分析方法,结合文本挖掘工具,对11个地区415,780词的文本语料库的长期发展策略进行了分析。全俄经济活动分类的主要部分是区域发展的部门优先事项,被选为关键词。从战略文本中提取关键概念,并对其进行定量分析,使用高级Python编程语言进行。通过比较俄罗斯联邦各主体发展战略的指定实体所获得的数量结果证明,在确定区域发展战略中有前途的专业方面,缺乏独特的目标设定,扭曲了优先发展方向的制度。客观上,这是领土没有实现计划指标的原因之一。本文采用了文本挖掘、数理统计、分组和泛化等方法,并对分析数据进行了可视化处理。作者对文本进行理性分析的方法适用于任何科学领域。开发的从文本中提取命名实体的算法和文本定量分析的算法为战略分析领域的进一步研究开辟了广阔的视野,作为面向感兴趣主题的公共文件。
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引用次数: 0
TOURISM INDUSTRY DEVELOPMENT: GEOANALYTICS DATA AS A DECISION-MAKING TOOL 旅游业发展:地理分析数据作为决策工具
IF 0.3 Q4 PUBLIC ADMINISTRATION Pub Date : 2022-01-01 DOI: 10.17323/1999-5431-2022-0-3-193-218
T. A. Radchenko, Ksenia A. Bannikova, N. M. Kochetkova
The study is aimed at finding a universal methodology for using geoanalytical data for the purpose of tourism statistics and at analyzing the characteristics of tourism and the touristic trips in Russian territories (Krasnodar region as an example) using data from mobile operators. The authors analyzed aggregated and depersonalized data of mobile operators, generated from cellular networks operation data. Data on cellular subscribers were adjusted for the market shares of mobile operators to obtain indicators that characterize the aggregate number of tourists and excursionists. The analysis allowed, firstly, to offer methodological approaches for working with geoanalytical data and, secondly, to reveal that in 2019-2020 the coronavirus pandemic did not have a significant negative impact on the number of tourists and excursionists which is most likely explained by the switching of citizens from foreign trips to domestic travel. Any impact of the pandemic on the tourists portrait was also not revealed. At the same time, geoanalytical data made it possible to highlight the preferences of Russian tourists in the Krasnodar region to stay in rented housing or live with relatives, friends or in their own housing instead of hotels and inns. During the pandemic these preferences were more explicit, which can be explained by some requirements or recommendations in collective accommodations that may not exist in the private sector. In general, geoanalytical data allow for a more complete and detailed accounting of tourist and excursion flows in a territory for: initiation of support measures for transport infrastructure, tourism development within the framework of state and departmental programs; targeted event planning and creation of related services as part of the tourism strategic development and territory
这项研究的目的是找到一种普遍的方法,利用地理分析数据进行旅游统计,并利用移动运营商提供的数据分析俄罗斯领土(克拉斯诺达尔地区为例)的旅游业和旅游旅行的特点。作者分析了移动运营商的聚合和非个性化数据,这些数据来自蜂窝网络运营数据。蜂窝用户数据根据移动运营商的市场份额进行了调整,以获得表征游客和短途旅行者总数的指标。该分析首先提供了处理地理分析数据的方法学方法,其次揭示了2019-2020年冠状病毒大流行对游客和短途旅行人数没有产生重大负面影响,这很可能是公民从国外旅行转向国内旅行的原因。大流行对游客画像的任何影响也没有透露。与此同时,地理分析数据可以突出显示克拉斯诺达尔地区的俄罗斯游客倾向于租房或与亲戚、朋友住在一起或住在自己的房子里,而不是住在酒店和小旅馆里。在大流行期间,这些偏好更加明确,这可以用集体住宿的一些要求或建议来解释,而私营部门可能不存在这些要求或建议。一般来说,地理分析数据可以更完整和详细地说明一个地区的旅游和游览流量,以便:在国家和部门计划的框架内启动运输基础设施的支持措施,旅游发展;有针对性的活动策划和相关服务的创建作为旅游战略发展和领土的一部分
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引用次数: 0
CORRUPTION AND SUPREME AUDIT INSTITUTIONS IN THE YEMENI PUBLIC SECTOR: AN EMPIRICAL INVESTIGATION 也门公共部门的腐败与最高审计机构:一项实证调查
IF 0.3 Q4 PUBLIC ADMINISTRATION Pub Date : 2022-01-01 DOI: 10.17323/1999-5431-2022-0-5-87-109
S. Hazaea, M. Tabash, Jinyu Zhu, S. F. Khatib, Hafedh A. Betami
This study investigates the roles and contributions of Supreme Audit Institutions (SAIs) in anti-corruption in Yemen, focusing on providing new empirical insights into their practical challenges. The study relies on data collected by the Central Organization for Control and Auditing (COCA), reports, and questionnaires. In total, 100 self-administrated questionnaires were distributed and 83 were collected and analysed at a rate of 83 %.. The results show that SAIs contribute significantly to detecting corruption, but they do not prevent corruption due to weak political stability and lack of application of laws. Moreover, SAIs face many obstacles, such as favoritism, weak internal audit systems, political instability, lack of independence and transparency in the financing process. In addition, the funds allocated to the apparatuses are not enough, which can hinder all the supplies, including modern tools of internal control. This study provides recommendations to improve the performance of SAIs, which, in turn, will reduce opportunities for corruption in the public sector. Moreover, to the best of the authors’ knowledge, this is the first empirical study that evaluates the role of SAIs in combating corruption by using reports from the COCA as the institution responsible for detecting corruption and corroborating information received from respondents, as well as transparency of international reports.
本研究探讨了也门最高审计机构(SAIs)在反腐败中的作用和贡献,重点是为其实际挑战提供新的实证见解。这项研究依赖于中央控制和审计组织(COCA)收集的数据、报告和调查问卷。共发放自我管理问卷100份,回收分析83份,回收率83%。结果表明,SAIs对检举腐败有显著贡献,但由于政治稳定性不强和法律适用不足,SAIs不能有效防止腐败。此外,SAIs面临许多障碍,如偏袒、内部审计系统薄弱、政治不稳定、融资过程缺乏独立性和透明度。此外,分配给这些设备的资金不够,这可能妨碍所有供应,包括现代内部控制工具。本研究提出了改善服务机构绩效的建议,这反过来又将减少公共部门腐败的机会。此外,据作者所知,这是第一项实证研究,通过使用古柯亚作为负责发现腐败的机构的报告和从受访者那里收到的确证信息,以及国际报告的透明度,来评估SAIs在反腐败方面的作用。
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引用次数: 0
Municipal management strategies and their formation factors 市政管理策略及其形成因素
IF 0.3 Q4 PUBLIC ADMINISTRATION Pub Date : 2022-01-01 DOI: 10.17323/1999-5431-2022-0-1-101-123
J. Plusnin
The subject of discussion is the phenomenological typology of practically implemented municipal management strategies, as well as the influence of external factors on the preference of a certain type of strategy. The research hypothesis assumes that the choice and preference of a certain management strategy depends on external non-political factors. Using a qualitative methodology (direct observation and in-deep interviews) the materials of several hundred field studies of the practice of municipal government in provincial local communities in 2006-2021 were summarized. We have previously described four extreme cases of management strategies: (1) real local self-government; (2) "landlord" management; (3) "Soviet-type” governance; (4) "politicized" governance. The used management strategies remain unchanged in municipalities for a long time. The preference for a certain strategy is mainly due to several factors. Those are (1) spatial isolation of the local society, (2) the duration of community’s live, (3) possibilities for the population to use local natural resources and ownerless property, (4) the ability to resources’ control by representatives of local authorities, (5) dependence of the municipality on external state financial and economic support. The revealed non-political factors have predictive value for the governmental administration from the point of view of the local level of public authority.
讨论的主题是实际实施的市政管理战略的现象学类型学,以及外部因素对某一类型战略偏好的影响。研究假设认为,某种管理策略的选择和偏好取决于外部非政治因素。采用定性方法(直接观察和深度访谈),对2006-2021年数百个省级地方社区市政府实践的实地研究材料进行了总结。我们之前描述了管理策略的四个极端案例:(1)真正的地方自治;(2) “房东”管理;(3) “苏联式”管理;(4)“政治化”治理。在很长一段时间内,市政当局使用的管理策略保持不变。对某种策略的偏好主要是由于以下几个因素。这些因素是:(1)地方社会的空间孤立性;(2)社区生存期限;(3)人口使用当地自然资源和无主财产的可能性;(4)地方当局代表控制资源的能力;(5)市政当局对外部国家财政和经济支持的依赖程度。从地方公共权力层面来看,揭示的非政治因素对政府管理具有预测价值。
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引用次数: 0
«DIGITAL PARADOXES» IN HEALTH CARE SYSTEM 医疗保健系统中的“数字悖论”
IF 0.3 Q4 PUBLIC ADMINISTRATION Pub Date : 2022-01-01 DOI: 10.17323/1999-5431-2022-0-4-176-196
Veoletta A. Galitskaya, N. Meshcheryakova
The article discusses the specifics of implementing federal projects and programs in different regions and the regional project "Creating a unified digital circuit in health care based on the unified state health information system EGISZ" in Tomsk region in particular. We used methods of document analysis (reports on the performance of executive authorities, regional and federal statistics); comparative analysis, in-depth informalized interviews with doctors of medical institutions inTomsk. The selected methods made it possible to compare the planned digitalization indicators with the figures of the current statistics; to identify the lagging areas and, based on opinions of the main actors of the process - doctors; to establish the reasons for the lag in digitalization by individual indicators, as well as the general attitude of doctors to the process itself. The study revealed a "digital paradox" which is that, for all the convenience of electronic services, a physician's work is impossible without their physical counterpart, such as a paper patient record. Analysis of the interviews showed that the main reasons for this paradox are lack of confidence in the reliability and efficiency of the unified information system, outdated equipment for the doctor's workplace, and slow Internet connections. In healthcare, the issue of a single unified platform, which does not yet exist, has become particularly relevant: individual medical institutions are experimenting with medical systems, choosing the most appropriate ones for specific tasks. Private clinics, however, are not yet ready to assume the costs of maintaining medical information systems. This leads to a slowdown in the process of creating a common database in which a doctor from any medical institution could access a patient's medical history. The authors conclude that digital paradoxes arise as a reaction to the difficulties of the digitalization process and will lose their relevance as it develops. The process itself is welcomed by doctors, they see its benefits and prospects.
本文讨论了在不同地区实施联邦项目和计划的具体情况,特别是托木斯克地区的“基于统一的国家卫生信息系统EGISZ创建统一的卫生保健数字电路”区域项目。我们使用了文件分析的方法(行政当局的绩效报告,地区和联邦统计数据);比较分析,深入非正式访谈托木斯克医疗机构的医生。所选择的方法可以将计划的数字化指标与目前的统计数字进行比较;确定滞后的领域,并根据过程的主要参与者-医生的意见;通过单项指标确定数字化滞后的原因,以及医生对流程本身的总体态度。这项研究揭示了一个“数字悖论”,即,尽管电子服务很方便,但医生的工作却离不开纸质病历等实物资料。对访谈的分析表明,造成这种矛盾的主要原因是对统一信息系统的可靠性和效率缺乏信心,医生工作场所的设备过时,互联网连接缓慢。在医疗保健领域,目前尚不存在的单一统一平台问题已变得尤为重要:各个医疗机构正在试验医疗系统,为特定任务选择最合适的系统。然而,私人诊所还没有准备好承担维护医疗信息系统的费用。这导致创建公共数据库的过程变慢,任何医疗机构的医生都可以在其中访问患者的病史。作者得出结论,数字悖论是对数字化过程中困难的一种反应,并将随着数字化进程的发展而失去相关性。这个过程本身受到医生的欢迎,他们看到了它的好处和前景。
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引用次数: 0
REGIONAL BUSINESS SUPPORT PROGRAMS DURING COVID-19 AS AN EXAMPLE OF INTRODUCING BIG DATA IN PUBLIC ADMINISTRATION 2019冠状病毒病疫情期间的区域业务支持计划——以公共管理领域引入大数据为例
IF 0.3 Q4 PUBLIC ADMINISTRATION Pub Date : 2022-01-01 DOI: 10.17323/1999-5431-2022-0-4-154-175
A. Scherbak, Svetlana Shmeleva
The article puts forward a hypothesis about the difference between digitalization and management based on big data (hereinafter referred to as BD); it is assumed that these are stages of the same process. The transition from digitalization to BD-driven decisions is perceived as a kind of "leap" in public administration. Authors set the research task of identifying the key differences between these stages, as well as determining the reasons for the transition from one to the other. To do this, we carry out an analysis of the implementation of BD-driven solutions in public administration during the COVID-19 period, with a focus on the regional level. The analysis is based on the multiple streams theory. The case-study method was used to compare the selected regions. At this stage of the study, a gap in the development of the digital infrastructure in the Russian regions was revealed – a situation where only rich regions can carry out their original solutions, having the opportunity to invest in advance in the development of digital infrastructure, training and original management solutions. As a result of the conducted research, the absence of original digital solutions in the regions was noted. An alternative to using a BD-driven policy is simple digitalization, by which we mean either imitation solutions or blind copying of technological solutions offered by the federal center. In order to switch to BD-driven management, regional administrations need to accumulate expertise, experience in implementing successful digital projects, and make investments in the development of technological infrastructure and training.
本文提出了数字化与基于大数据的管理(以下简称BD)的区别假设;假定这些是同一过程的各个阶段。从数字化到bd驱动决策的转变被认为是公共行政的一种“飞跃”。作者设定的研究任务是确定这些阶段之间的关键差异,以及确定从一个阶段过渡到另一个阶段的原因。为此,我们分析了2019冠状病毒病疫情期间公共行政部门实施bd驱动解决方案的情况,重点关注区域层面。该分析基于多流理论。采用个案研究法对所选地区进行比较。在研究的这一阶段,揭示了俄罗斯地区数字基础设施发展的差距-只有富裕地区才能实施其原始解决方案,有机会提前投资于数字基础设施,培训和原始管理解决方案的发展。根据所进行的研究,人们注意到这些地区缺乏原始的数字解决方案。使用bd驱动政策的另一种选择是简单的数字化,我们指的是模仿解决方案或盲目复制联邦中心提供的技术解决方案。为了向数字化驱动型管理转变,地区政府需要积累实施成功数字化项目的专业知识和经验,并在技术基础设施和培训方面进行投资。
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引用次数: 0
ARE STATE ENFORCEMENT ACTIVITIES CLIENT CENTRIC? CITIZENS’ PERSPECTIVE 州执法活动是否以客户为中心?市民的观点
IF 0.3 Q4 PUBLIC ADMINISTRATION Pub Date : 2022-01-01 DOI: 10.17323/1999-5431-2022-0-3-38-60
Vladimir N. Yuzhakov, E. Dobrolyubova, A. Pokida, N. Zybunovskaya
Implementing client-centered culture is seen as one of the core areas for further improvement of public administration in Russia. Traditionally both international and Russian literature reviews client centricity in the context of public service quality. However, the range of functions which aim at fulfilling public interest and entail interaction with citizens goes far beyond public service delivery. The article aims at filling this gap based on developing and testing a methodic approach to evaluating client centricity of state regulatory enforcement bodies from the citizen perspective. Based on the empirical data collected through representative sociological public surveys conducted by RANEPA in 2018-2022, the authors evaluate client centricity of state regulatory enforcement bodies through the lens of key governance quality parameters: validity, effectiveness, and efficiency. It is demonstrated that while there are some positive trends in improved validity and effectiveness of the state regulatory enforcement actions, there have been no efficiency gains in this area. Further improvement of client centricity in regulatory enforcement area calls for simplifying the procedures for citizens to file complaints to the relevant authorities and for improving the effectiveness in reviewing and responding to such complaints. Special attention is required to improve client centricity for distant forms of interaction between citizens applying to state regulatory enforcement bodies for protection of public values (ranging from health and property to environment and personal data) and public authorities (i.e., by post, electronically or by phone).
实施以客户为中心的文化被视为进一步改善俄罗斯公共行政的核心领域之一。传统上,国际和俄罗斯文献都在公共服务质量的背景下评论客户中心。然而,旨在实现公共利益并需要与公民互动的职能范围远远超出了提供公共服务的范围。本文旨在通过开发和测试一种从公民角度评估国家监管执法机构以客户为中心的方法来填补这一空白。基于RANEPA在2018-2022年间进行的具有代表性的社会学公众调查收集的实证数据,作者通过关键的治理质量参数:有效性、有效性和效率来评估国家监管执法机构的客户中心性。研究表明,虽然在提高国家监管执法行动的有效性和有效性方面有一些积极的趋势,但在这一领域没有提高效率。进一步改善以客户为中心的监管执法,需要简化市民向有关当局投诉的程序,并提高审查和回应投诉的效率。需要特别注意改善以客户为中心的方式,以便在向国家监管执法机构申请保护公共价值(从健康和财产到环境和个人数据)的公民与公共当局(即通过邮政、电子或电话)之间进行远距离互动。
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引用次数: 0
IMPLEMENTATION MODELS FOR THE "SMART CITY" CONCEPT IN THE STRATEGIES FOR SOCIO-ECONOMIC DEVELOPMENT OF LARGE CITIES IN THE RUSSIAN FEDERATION 俄罗斯联邦大城市社会经济发展战略中“智慧城市”概念的实施模式
IF 0.3 Q4 PUBLIC ADMINISTRATION Pub Date : 2022-01-01 DOI: 10.17323/1999-5431-2022-0-4-197-223
N. Kostko, I. Pecherkina, A. Popkova
The concept of "smart city" is one of the most popular in the practice of urban management around the world. It has been adopted at the federal management level as one of the leading ones for Russian cities. The problem lies in the objectification of the concept in the strategies of socio-economic development of cities. In addition, each concept, including the "smart city" has a variety of implementation models. There are technocratic (rating), triple, quarter spiral, etc. The purpose of the work is to determine the types of models for the implementation of the "smart city" concept in the strategies of socio-economic development of large Russian cities. The focus of the research is the model of the quarter spiral, which received its author's continuation and refinement as a subject through the strengthening of the nature of its sociality. To achieve this goal, a content analysis of the strategies of socio-economic development of cities in 20 major cities of the Russian Federation was carried out. As a result, it can be argued that the concept of a "smart city" is not represented in all strategies of large cities. Where it is stated, the prevailing type of model for the implementation of the concept is the triple helix model (consumer model). The presence of elements of the subject model in strategic documents seems promising.
“智慧城市”是当今世界城市管理实践中最流行的概念之一。它已在联邦管理层面被采纳为俄罗斯城市的主要标准之一。问题在于城市社会经济发展战略中概念的客观化。此外,每一个概念,包括“智慧城市”都有多种实现模式。有技术官僚(评级)、三重螺旋、四分之一螺旋等。这项工作的目的是确定在俄罗斯大城市社会经济发展战略中实施“智慧城市”概念的模式类型。研究的重点是四分之一螺旋模型,通过加强其社会性,作者将其作为一个主题进行了延续和完善。为实现这一目标,对俄罗斯联邦20个主要城市的城市社会经济发展战略进行了内容分析。因此,可以说,“智慧城市”的概念并没有体现在所有大城市的战略中。在声明中,实现该概念的主流模型类型是三螺旋模型(消费者模型)。在战略文件中出现主题模型的元素似乎很有希望。
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引用次数: 0
EVALUATING DIGITAL GOVERNMENT PERFORMANCE USING SURVEYS: INTERNATIONAL LITERATURE REVIEW AND PROSPECTS FOR THE FUTURE RESEARCH 利用调查评估数字政府绩效:国际文献综述及未来研究展望
IF 0.3 Q4 PUBLIC ADMINISTRATION Pub Date : 2022-01-01 DOI: 10.17323/1999-5431-2022-0-5-152-181
E. Dobrolyubova
The use of digital technologies in public administration has become a major trend in both developed and developing countries. Not surprisingly, the research interest to evaluating digital government performance has also increased. Since international indices and national statistics is more focused on evaluating the supply side of government digitalisation, more and more researchers are using survey methods to assess the progress determinants and barriers to digital government success from the demand side. So far, the review of such empirical studies has been quite limited. This paper aims to fill this gap and provides a comprehensive international literature review of using surveys for evaluating digital government performance published in 2011-2021. For the purpose of the study, an analytical framework including four levels of digital government performance (inputs and outputs characterising the government digitalisation process and outcomes and impacts representing public values) as well as cost and risk constructs were proposed and used. The analysis of 216 empirical papers examining digital government performance in over 50 countries from 5 continents demonstrates that survey-based methods are widely used in both developed and developing economies, with varying levels of digital maturity. Several cross-country studies have been identified but most of the papers address digitalisation of public authorities at the national or local level. The core focus of the research is related to the adoption of digital public services and the extent of digital participation among citizens (and, to a much lesser extent, by businesses), while outcomes and societal impacts receive less attention regardless the level of e-government development of the relevant country. Noteworthy, there is growing interest in the issue of digital government risks. It is argued that more efforts should be made to evaluate the outcomes and impacts (public value) of digital government. Prospective research areas also relate to using survey methods to evaluate the performance of digital government in regulatory and enforcement areas, exploring variation of trust in government and trust in technology, measuring perceptions of government digitalisation risks, researching the reasons for avoiding digital interactions with the government on the part of citizens and businesses, and several others.
在公共行政中使用数字技术已成为发达国家和发展中国家的一个主要趋势。毫不奇怪,对评估数字政府绩效的研究兴趣也有所增加。由于国际指数和国家统计数据更侧重于评估政府数字化的供给侧,越来越多的研究人员使用调查方法从需求侧评估数字政府成功的进展决定因素和障碍。到目前为止,对这类实证研究的回顾相当有限。本文旨在填补这一空白,并提供了2011-2021年发表的关于使用调查来评估数字政府绩效的全面国际文献综述。为了研究的目的,提出并使用了一个分析框架,包括四个级别的数字政府绩效(表征政府数字化过程的投入和产出,以及代表公共价值的结果和影响)以及成本和风险结构。对五大洲50多个国家的数字政府绩效的216篇实证论文的分析表明,基于调查的方法在数字成熟度不同的发达和发展中经济体中广泛使用。已经确定了几项跨国研究,但大多数论文都涉及国家或地方一级公共当局的数字化。该研究的核心焦点与数字公共服务的采用和公民(以及企业,在较小程度上)的数字参与程度有关,而无论相关国家的电子政务发展水平如何,结果和社会影响都受到的关注较少。值得注意的是,人们对数字政府风险问题的兴趣越来越大。本文认为,数字政府的成果和影响(公共价值)的评估应该投入更多的精力。前瞻性研究领域还涉及使用调查方法评估数字政府在监管和执法领域的表现,探索对政府和技术信任的变化,衡量对政府数字化风险的看法,研究公民和企业避免与政府进行数字互动的原因,以及其他一些方面。
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引用次数: 2
THE READINESS OF INDONESIAN MILLENNIALS TO ACCEPT E-FILING TAX REPORTS SERVICES 印尼千禧一代接受电子报税服务的意愿
IF 0.3 Q4 PUBLIC ADMINISTRATION Pub Date : 2022-01-01 DOI: 10.17323/1999-5431-2022-0-6-175-186
Bani Alkausar, Damar Kristanto, Y. Nugroho, Prinintha Nanda Soemarsono, Nitami Galih Pangesti
The phenomenon of demographic bonus is one of the opportunities to increase tax revenues since the increase in productive age population will be inversely proportional to the increase in the number of taxpayers in the future. The problem facing the government is still the same, the lack of tax compliance and tax awareness among the taxpayers. One of the services in the field of taxation which is provided by the government, the Directorate General of Taxes, is the online based facility to report taxes through an e-filing system. However, it seems that many millennials, as the successors of the nation’s next-generation, do not utilize the e-filing system well. The current study sought to examine the acceptance process of e-filing technology among the millennials. This study used a quantitative approach with a questionnaire as the research instrument. The population of the study was people who were in the age of millennials, namely those who were between 20 and 40 years old in 2021. The results show that the factors of innovativeness of the millennials are a crucial factor that suggests that e-filing is not difficult to be implemented. Nevertheless, the findings also revealed that there is a risk factor that prevents them from using e-filing. It cannot be denied that millennials may technically not find any problems with the systems implemented. Although the current study showed the implementation of the TAM theory in e-filing issues, there are some limitations. The current study did not show whether there is a difference between the millennials’ behaviour of the acceptance of e-filing and their high or low incomes or their lifestyle.
人口红利现象是增加税收的机会之一,因为未来生产年龄人口的增加将与纳税者的增加成反比。政府面临的问题仍然是相同的,即纳税人缺乏税收合规和税收意识。税收总局(Directorate General of taxation)在税收领域提供的服务之一是通过电子申报系统在线申报税收。然而,作为国家下一代的继承者,许多千禧一代似乎没有很好地利用电子申报系统。目前的研究旨在调查千禧一代对电子申请技术的接受过程。本研究采用定量方法,以问卷调查为研究工具。该研究的人群是千禧一代,即2021年年龄在20至40岁之间的人。结果表明,千禧一代的创新因素是电子申报不难实施的关键因素。然而,调查结果还显示,有一个风险因素阻止他们使用电子申报。不可否认的是,千禧一代在技术上可能不会发现所实施的系统有任何问题。虽然目前的研究显示了TAM理论在电子备案问题上的实施,但也存在一定的局限性。目前的研究并没有显示千禧一代接受电子申报的行为与他们的高收入或低收入或生活方式之间是否存在差异。
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Voprosy Gosudarstvennogo i Munitsipalnogo Upravleniya-Public Administration Issues
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