{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,4,13]],"date-time":"2026-04-13T17:48:24Z","timestamp":1776102504175,"version":"3.50.1"},"publisher-location":"New York, NY, USA","reference-count":64,"publisher":"ACM","license":[{"start":{"date-parts":[[2017,3,7]],"date-time":"2017-03-07T00:00:00Z","timestamp":1488844800000},"content-version":"vor","delay-in-days":0,"URL":"https:\/\/www.acm.org\/publications\/policies\/copyright_policy#Background"}],"funder":[{"name":"Programa Operacional da Regi\u00e3o Norte, NORTE202","award":["NORTE-01-0145-FEDER-000037"],"award-info":[{"award-number":["NORTE-01-0145-FEDER-000037"]}]}],"content-domain":{"domain":["dl.acm.org"],"crossmark-restriction":true},"short-container-title":[],"published-print":{"date-parts":[[2017,3,7]]},"DOI":"10.1145\/3047273.3047334","type":"proceedings-article","created":{"date-parts":[[2017,5,26]],"date-time":"2017-05-26T12:59:39Z","timestamp":1495803579000},"page":"140-148","update-policy":"https:\/\/doi.org\/10.1145\/crossmark-policy","source":"Crossref","is-referenced-by-count":15,"title":["Administrative Burden Reduction Over Time"],"prefix":"10.1145","author":[{"given":"Morten Meyerhoff","family":"Nielsen","sequence":"first","affiliation":[{"name":"UNU-EGOV and Tallinn University of Technology, Campus de Couros, Guimar\u00e3es, Portugal"}]},{"given":"Nuno Ramos","family":"Carvalho","sequence":"additional","affiliation":[{"name":"UNU-EGOV, Campus de Couros, Guimar\u00e3es, Portugal"}]},{"given":"Linda Gon\u00e7alves","family":"Veiga","sequence":"additional","affiliation":[{"name":"UNU-EGOV and University of Minho, Campus de Couros, Guimar\u00e3es, Portugal"}]},{"given":"Lu\u00eds Soares","family":"Barbosa","sequence":"additional","affiliation":[{"name":"UNU-EGOV and University of Minho, Campus de Couros, Guimar\u00e3es, Portugal"}]}],"member":"320","published-online":{"date-parts":[[2017,3,7]]},"reference":[{"key":"e_1_3_2_1_1_1","doi-asserted-by":"publisher","DOI":"10.1007\/s11151-015-9499-3"},{"key":"e_1_3_2_1_2_1","article-title":"The Foreign Account Tax Compliance Act's Unintended Consequences","volume":"7","author":"Ahlawat S.","year":"2015","journal-title":"Banking & Finance Review."},{"key":"e_1_3_2_1_3_1","doi-asserted-by":"publisher","DOI":"10.1108\/02756661111150963"},{"key":"e_1_3_2_1_4_1","volume-title":"3nd International Conference on Methodologies, Technologies and Tools enabling e-Government","author":"Archmann S.","year":"2009"},{"key":"e_1_3_2_1_5_1","volume-title":"2nd International Conference on Methodologies, Technologies and Tools Enabling e-Government (MeTTeG","author":"Archmann S.","year":"2008"},{"key":"e_1_3_2_1_6_1","doi-asserted-by":"publisher","DOI":"10.1007\/978-3-540-85204-9_7"},{"key":"e_1_3_2_1_7_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.giq.2013.09.002"},{"key":"e_1_3_2_1_8_1","doi-asserted-by":"publisher","DOI":"10.1111\/1468-0270.00290"},{"key":"e_1_3_2_1_9_1","doi-asserted-by":"publisher","DOI":"10.1080\/14631377.2015.992239"},{"key":"e_1_3_2_1_10_1","doi-asserted-by":"publisher","DOI":"10.1145\/2037556.2037578"},{"key":"e_1_3_2_1_11_1","doi-asserted-by":"publisher","DOI":"10.1111\/kykl.12040"},{"key":"e_1_3_2_1_12_1","doi-asserted-by":"publisher","DOI":"10.1111\/j.1540-6210.2012.02600.x"},{"key":"e_1_3_2_1_13_1","doi-asserted-by":"publisher","DOI":"10.1111\/j.1468-0343.2007.00318.x"},{"key":"e_1_3_2_1_14_1","first-page":"48","article-title":"E-government and cost-effectiveness: E-taxation in slovenia","volume":"31","author":"De\u010dman M.","year":"2010","journal-title":"Transylvanian Review of Administrative Sciences."},{"key":"e_1_3_2_1_15_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.jbankfin.2006.05.007"},{"key":"e_1_3_2_1_16_1","doi-asserted-by":"crossref","unstructured":"Dickert-Conlin S. et al. 2005. Utilization of income tax credits by low-income individuals. National Tax Journal. (2005) 743--785. Dickert-Conlin S. et al. 2005. Utilization of income tax credits by low-income individuals. National Tax Journal. (2005) 743--785.","DOI":"10.17310\/ntj.2005.4.07"},{"key":"e_1_3_2_1_17_1","doi-asserted-by":"publisher","DOI":"10.1017\/S0007123411000457"},{"key":"e_1_3_2_1_18_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.worlddev.2014.01.028"},{"key":"e_1_3_2_1_19_1","doi-asserted-by":"crossref","unstructured":"Friedman E. et al. 1999. Dodging the Grabbing Hand: The Determinants of Unofficial Activity in 69 Countries. SSRN Electronic Journal. (Aug. 1999). Friedman E. et al. 1999. Dodging the Grabbing Hand: The Determinants of Unofficial Activity in 69 Countries. SSRN Electronic Journal. (Aug. 1999).","DOI":"10.2139\/ssrn.194628"},{"key":"e_1_3_2_1_20_1","doi-asserted-by":"publisher","DOI":"10.1080\/09578810802060785"},{"key":"e_1_3_2_1_21_1","doi-asserted-by":"publisher","DOI":"10.1086\/662607"},{"key":"e_1_3_2_1_22_1","doi-asserted-by":"crossref","unstructured":"Gutowsky H.S. 1981. Federal funding of basic research: the red tape mill. Science. 212 4495 (1981) 636--641. Gutowsky H.S. 1981. Federal funding of basic research: the red tape mill. Science. 212 4495 (1981) 636--641.","DOI":"10.1126\/science.212.4495.636"},{"key":"e_1_3_2_1_23_1","doi-asserted-by":"publisher","DOI":"10.1111\/puar.12114"},{"key":"e_1_3_2_1_24_1","doi-asserted-by":"publisher","DOI":"10.1111\/puar.12114"},{"key":"e_1_3_2_1_25_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.socscimed.2012.05.044"},{"key":"e_1_3_2_1_26_1","doi-asserted-by":"publisher","DOI":"10.1145\/2037556.2037577"},{"key":"e_1_3_2_1_27_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.giq.2015.07.001"},{"key":"e_1_3_2_1_28_1","volume-title":"BLED 2006 Proceedings.","author":"Janssen W.","year":"2006"},{"key":"e_1_3_2_1_29_1","unstructured":"Kerr J. 2012. Tax return simplification: Risk key engagement a return to risk? eJournal of Tax Research. 10 2 (2012) 465--482. Kerr J. 2012. Tax return simplification: Risk key engagement a return to risk? eJournal of Tax Research. 10 2 (2012) 465--482."},{"key":"e_1_3_2_1_30_1","doi-asserted-by":"publisher","DOI":"10.1093\/oxrep\/grj016"},{"key":"e_1_3_2_1_31_1","unstructured":"Kitchenham B. 2004. Procedures for performing systematic reviews. Keele UK Keele University. 33 TR\/SE-0401 (2004) 28. Kitchenham B. 2004. Procedures for performing systematic reviews. Keele UK Keele University. 33 TR\/SE-0401 (2004) 28."},{"key":"e_1_3_2_1_32_1","doi-asserted-by":"publisher","DOI":"10.1177\/0020852309337688"},{"key":"e_1_3_2_1_33_1","unstructured":"Krimmer R. 2012. The evolution of e-voting: why voting technology is used and how it affects democracy. Tallinn University of Technology Doctoral Theses Series I: Social Sciences. 19 (2012). Krimmer R. 2012. The evolution of e-voting: why voting technology is used and how it affects democracy. Tallinn University of Technology Doctoral Theses Series I: Social Sciences. 19 (2012)."},{"key":"e_1_3_2_1_34_1","doi-asserted-by":"crossref","unstructured":"Lembke P. and Horn D.A. 2014. Importance of Global Harmonization in Product Environmental Regulations and Standards. (2014) 73--76. Lembke P. and Horn D.A. 2014. Importance of Global Harmonization in Product Environmental Regulations and Standards. (2014) 73--76.","DOI":"10.1109\/SusTech.2014.7046221"},{"key":"e_1_3_2_1_35_1","doi-asserted-by":"crossref","unstructured":"Macculloch F. 2001. Government administrative burdens on SMEs in East Africa: reviewing issues and actions. Economic affairs. 21 2 (2001) 10--16. Macculloch F. 2001. Government administrative burdens on SMEs in East Africa: reviewing issues and actions. Economic affairs. 21 2 (2001) 10--16.","DOI":"10.1111\/1468-0270.00287"},{"key":"e_1_3_2_1_36_1","unstructured":"Di Mascio F. et al. 2015. The implementation of administrative burden reduction policy: Mechanisms and contexts in the study of Europeanization. Comparative European Politics. May (2015). Di Mascio F. et al. 2015. The implementation of administrative burden reduction policy: Mechanisms and contexts in the study of Europeanization. Comparative European Politics. May (2015)."},{"key":"e_1_3_2_1_37_1","doi-asserted-by":"publisher","DOI":"10.1080\/00036840701604370"},{"key":"e_1_3_2_1_38_1","unstructured":"Merriam-Webster Dictionary: 1828. http:\/\/www.merriam-webster.com\/dictionary. Accessed: 2016-09-29. Merriam-Webster Dictionary: 1828. http:\/\/www.merriam-webster.com\/dictionary. Accessed: 2016-09-29."},{"key":"e_1_3_2_1_39_1","unstructured":"Network S.C.M. 2005. International standard cost model manual. Measuring and reducing administrative burdens for businesses. (2005). Network S.C.M. 2005. International standard cost model manual. Measuring and reducing administrative burdens for businesses. (2005)."},{"key":"e_1_3_2_1_40_1","doi-asserted-by":"publisher","DOI":"10.16995\/ee.1136"},{"key":"e_1_3_2_1_41_1","unstructured":"OECD Administrative Simplification in Vietnam. OECD Administrative Simplification in Vietnam."},{"key":"e_1_3_2_1_42_1","unstructured":"OECD 2012. CUTTING ADMINISTRATIVE BURDENS ON CITIZENS: OECD 2012. CUTTING ADMINISTRATIVE BURDENS ON CITIZENS:"},{"key":"e_1_3_2_1_43_1","unstructured":"OECD 2008. FORUM ON TAX ADMINISTRATION: TAXPAYER SERVICES SUB-GROUP Information Note Programs to Reduce the Administrative Burden of Tax Regulations in Selected Countries. OECD 2008. FORUM ON TAX ADMINISTRATION: TAXPAYER SERVICES SUB-GROUP Information Note Programs to Reduce the Administrative Burden of Tax Regulations in Selected Countries."},{"key":"e_1_3_2_1_44_1","unstructured":"OECD 2003. From Red Tape to Smart Tape: Administrative Simplification in OECD Countries. (2003). OECD 2003. From Red Tape to Smart Tape: Administrative Simplification in OECD Countries. (2003)."},{"key":"e_1_3_2_1_45_1","unstructured":"OECD 2008. Making Life Easy for Citizens and Businesses in Portugal. OECD 2008. Making Life Easy for Citizens and Businesses in Portugal."},{"key":"e_1_3_2_1_46_1","unstructured":"OECD 2014. Measurement and Reduction of Administrative Burdens in Greece. OECD 2014. Measurement and Reduction of Administrative Burdens in Greece."},{"key":"e_1_3_2_1_47_1","unstructured":"OECD 2010. Why Is Administrative Simplification So Complicated?. OECD Publishing. OECD 2010. Why Is Administrative Simplification So Complicated?. OECD Publishing."},{"key":"e_1_3_2_1_48_1","unstructured":"\u00d6sterman C. and Hult C. 2016. Administrative burdens and over-exertion in Swedish short sea shipping. Maritime Policy & Management. (2016) 1--11. \u00d6sterman C. and Hult C. 2016. Administrative burdens and over-exertion in Swedish short sea shipping. Maritime Policy & Management. (2016) 1--11."},{"key":"e_1_3_2_1_49_1","doi-asserted-by":"crossref","first-page":"51","DOI":"10.55596\/001c.93996","article-title":"Nepal's excise systems and the legal frameworks: agendas for reform","volume":"9","author":"Prasad U.S.","year":"2015","journal-title":"World Customs Journal."},{"key":"e_1_3_2_1_50_1","doi-asserted-by":"publisher","DOI":"10.1215\/03616878-22-1-5"},{"key":"e_1_3_2_1_51_1","doi-asserted-by":"publisher","DOI":"10.1215\/03616878-22-1-5"},{"key":"e_1_3_2_1_52_1","doi-asserted-by":"publisher","DOI":"10.1108\/IJLMA-03-2015-0010"},{"key":"e_1_3_2_1_53_1","doi-asserted-by":"crossref","unstructured":"Spath P.L. 2007. Taming the measurement monster. Frontiers of health services management. 23 4 (2007) 3. Spath P.L. 2007. Taming the measurement monster. Frontiers of health services management. 23 4 (2007) 3.","DOI":"10.1097\/01974520-200704000-00002"},{"key":"e_1_3_2_1_54_1","doi-asserted-by":"crossref","unstructured":"Staro\u0148ov\u00e1 K. et al. 2007. Piloting regulatory impact assessment: a comparative analysis of the Czech Republic Slovakia and Slovenia. Impact assessment and project appraisal. 25 4 (2007) 271--280. Staro\u0148ov\u00e1 K. et al. 2007. Piloting regulatory impact assessment: a comparative analysis of the Czech Republic Slovakia and Slovenia. Impact assessment and project appraisal. 25 4 (2007) 271--280.","DOI":"10.3152\/146155107X246314"},{"key":"e_1_3_2_1_55_1","doi-asserted-by":"publisher","DOI":"10.1108\/14626000610645270"},{"key":"e_1_3_2_1_56_1","doi-asserted-by":"publisher","DOI":"10.1023\/A:1022624619203"},{"key":"e_1_3_2_1_57_1","doi-asserted-by":"publisher","DOI":"10.1080\/10168737.2010.525986"},{"key":"e_1_3_2_1_58_1","doi-asserted-by":"publisher","DOI":"10.1145\/2910019.2910107"},{"key":"e_1_3_2_1_59_1","doi-asserted-by":"crossref","unstructured":"Virant G. and Kova\u010d P. 2010. Reducing Administrative Burdens as Part of the&Gt; Better Regulation &Lt;Programme--the Case of Slovenia. Lex localis-Journal of Local Self-Government. 8 4 (2010) 369--390. Virant G. and Kova\u010d P. 2010. Reducing Administrative Burdens as Part of the&Gt; Better Regulation &Lt;Programme--the Case of Slovenia. Lex localis-Journal of Local Self-Government. 8 4 (2010) 369--390.","DOI":"10.4335\/8.4.369-390(2010)"},{"key":"e_1_3_2_1_60_1","first-page":"793","article-title":"Frameworks for analyzing the effects of risk and environmental regulations on productivity","volume":"73","author":"Viscusi W.K.","year":"1983","journal-title":"The American Economic Review."},{"key":"e_1_3_2_1_61_1","doi-asserted-by":"publisher","DOI":"10.1080\/20508840.2015.1041706"},{"key":"e_1_3_2_1_62_1","doi-asserted-by":"publisher","DOI":"10.1111\/j.1365-2648.2005.03380.x"},{"key":"e_1_3_2_1_63_1","unstructured":"Wifo-CEPS 2006. Pilot project on administrative burdens. December (2006). Wifo-CEPS 2006. Pilot project on administrative burdens. December (2006)."},{"key":"e_1_3_2_1_64_1","doi-asserted-by":"publisher","DOI":"10.4018\/jegr.2011100103"}],"event":{"name":"ICEGOV '17: 10th International Conference on Theory and Practice of Electronic Governance","location":"New Delhi AA India","acronym":"ICEGOV '17","sponsor":["UNESCO"]},"container-title":["Proceedings of the 10th International Conference on Theory and Practice of Electronic Governance"],"original-title":[],"link":[{"URL":"https:\/\/dl.acm.org\/doi\/10.1145\/3047273.3047334","content-type":"unspecified","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/dl.acm.org\/doi\/pdf\/10.1145\/3047273.3047334","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2025,6,18]],"date-time":"2025-06-18T03:50:25Z","timestamp":1750218625000},"score":1,"resource":{"primary":{"URL":"https:\/\/dl.acm.org\/doi\/10.1145\/3047273.3047334"}},"subtitle":["Literature Review, Trends and Gap Analysis"],"short-title":[],"issued":{"date-parts":[[2017,3,7]]},"references-count":64,"alternative-id":["10.1145\/3047273.3047334","10.1145\/3047273"],"URL":"https:\/\/doi.org\/10.1145\/3047273.3047334","relation":{},"subject":[],"published":{"date-parts":[[2017,3,7]]},"assertion":[{"value":"2017-03-07","order":2,"name":"published","label":"Published","group":{"name":"publication_history","label":"Publication History"}}]}}