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Public value creation through digital transformation in tax administration: a conceptual model proposal

The present research aims to propose a conceptual model to evaluate the public value creation that can be achieved when tax administration implements digital transformation. In order to construct this conceptual model, we propose to combine two different frameworks. The first framework presents the improved public dimensions that arise from embedding public value dimensions in the eGov context. The second framework is the categorization of the eGov evolution, which defines different stages and outreaches of the digital transformation. Restraining the model to tax administration offers interesting possibilities as to restrict the public, since taxpayers are different from citizens in general. This restraining might offer a greater chance of obtaining a model that is generalizable to other tax administration organizations. The chosen unit of analysis will be the state-level tax administration in Brazil, as the different levels of maturity between the 27 states in terms of digital transformation offer enough diversity for future generalization of the conceptual model. Lastly, the validation of the model is envisioned through the conduction of a quantitative part of the research.