Recoding Tax Administrations? – Towards a Collaborative Digital Infrastructure

This study analyses structural reasons for the frequent failure of public-sector information technology (IT) projects, with a focus on tax administration and identifying common structural and organizational barriers to implementation. Drawing on e-government theory and insights from Jennifer Pahlka’s Recoding America, it highlights rigid administrative structures, legalistic preferences, fragmented responsibilities and insufficient knowledge management as key obstacles. Combining theory and practice, it outlines a vision for a cloud-based, inter-agency investigative platform that facilitates cross-jurisdictional collaboration and offers application-oriented solutions through shared access to data, methods and resources.