The COVID-19 pandemic enhanced digital transformation. With the spread of the pandemic and the introduction of epidemiological measures, citizens were enforced to use the Internet to an increased extent. The digital divide among citizens and the capability of citizens to get an equal level of...

Tax administrations around the world have introduced e-filing of tax returns due to its potential to improve tax return filing compliance. The introduction of this service for businesses in South Africa has not yielded the expected results. Drawing on tax administrative data on tax return filing...

In a fast-paced world where information, resources, and markets are within reach with a swipe of a finger, access to information and communication technologies (ICTs) is essential to business development and growth. This study assesses the need for and use of ICTs by women entrepreneurs in...

Während innerhalb des Themenkomplexes Electronic Commerce die elektronische Geschäftsabwicklung zwischen Unternehmen (B2B) sowie zwischen Firmen und Konsumenten (B2C) in der Literatur bereits ausführlich behandelt wurde, erfährt das unter der Überschrift des Electronic Government...