Supply of electronic services from VAT perspective Abstract Taxation of the digital economy is a very topical issue of current legal regulation. Taxation naturally includes the value-added tax as well. Value-added tax faces new challenges, in particular cross-border transactions unrestricted by time and space. Value-added tax in supply of electronic services is an important part of this issue. It was important to sufficiently define, firstly, the notion of electronic services in VAT for purposes of the special legislation applying to the supply of electronic services. The positive and negative enumerations of electronic services together with the definition of electronic services by EU law are key to determine the notion of electronic services. The definition is based on automation and minimal human intervention needed to supply the service. To have a deeper understanding of the term, it is necessary to examine complementary explanatory documents, such as Working papers and Guidelines of the VAT Commission. Especially, the definition of minimal human intervention, which must not be exceeded in electronic services, is essential and difficult to interpret. The area of special substantive legislation concerns mainly the place of supply of electronic services. After a long development, the legislation matured...

In work are discussed the state‘s institutions privacy policy in internet. Also in the work is analyzed court practice in cases related with the violations of personnel data security in the state‘s institutions; disputed new project of Personnel data law and given suggestions how to solve problems related with personnel data security in the state‘s institutions. The regulation of personal data is one most important nowadays social phenomenon. Majority of state’s institutions personnel uses, plans to create and administer computerized personal data accumulation, transmission and etc. systems. Hospitals and other health supervision institutions accumulate and regulate personnel data of patients. Tax administration institutions accumulates information about inhabitant income and govern a huge personnel data bases, which systematizes information not only about resident income but also about their work place, family status and etc. Last year practice display that personnel data are related with personal life of a resident becomes a service, which helps commercial structures to increase profit. Understanding the value of such personal information majority of commercial subjects is inclined to neglect demands to honor the individual right to privacy. That is why state’s institutions, regulating personnel databases must ensure the security of it. The work consists of preface, three chapters, which are divided into smaller sections, and conclusions, the list of literature and... [to full text]

The object of this thesis is the electronization of services in the current tax administrations. The major aim of this paper is an analysis of how IT costs and other variables affect salary costs. Another aim of the work is to describe the differences in the structures of contemporary tax administrations in the OECD countries as well as to outline the current situation and possible future development in the use of electronic services in this area.

Introducerandet av e-samhället har medfört både stora samhällsmöjligheter och samhällsutmaningar på individ-, organisations- och samhällsnivå. Det är i dagsläget invävt i vår vardagliga tillvaro och har med tiden transformerat hela samhället. Medborgare ges internetbaserad tillgång till samhällsservice från myndigheter dygnet runt, samtidigt snabbas processerna upp, stora skattebesparingar skapas och miljövinster görs. Informationsteknik är en resurs som rätt utnyttjad underlättar för privatpersoner och företag, stödjer effektivitet, kvalitet och interaktion. Sverige ligger i framkant när det gäller att ta tillvara på digitaliseringens möjligheter, men omställningen ställer höga krav på samhället där ständig innovation är nödvändig för att ligga i framkant. Den accelererande digitala strukturomvandlingen ställer även ökade krav på den offentliga sektorn som måste rustas för att följa med i utvecklingen när traditionella sätt att arbeta utmanas och behov av att kunna använda befintliga resurser effektivare skapas.Studien syftar till att utforska hur ökat samarbete mellan kommun och medborgare kan vara en värdefull grund för vidare e-tjänstutveckling, där samverkan är grunden för ett fungerande e-samhälle. Genom att inkludera medborgarnas behov och synpunkter kring kommunens elektroniska tjänster kan detta tillvaratas och leda till adderade egenskaper inom e-tjänsten. Målet är att bidra till en ökad förståelse för medborgarinvolvering vid utveckling av elektroniska tjänster hos kommuner för att bättre motsvara medborgarnas behov.Genom enkätundersökning och intervjuer har Borgholms kommuns elektroniska tjänster genomgått en utvärdering som genererat underlag för betydelsen av att involvera användare i utvecklingsprocessen. Dagens upplevelse av de elektroniska tjänsterna är att de är simpla samt begränsande och skulle kunna gynnas av att utvecklas utifrån användarnas perspektiv för ökad användbarhet och användarnytta. Informanter uttrycker även upplevelsen av missnöje relaterat till återkoppling med hänvisning till handläggningstid och att alternativa tillvägagångssätt behövt användas för att slutföra uppgifter.Baserat på Borgholms kommuns problematik kring utveckling av elektroniska tjänster har därav en användarcentrerad vägledning framställts som grundas i att involvera medborgaren genom utvecklingen. Den användarcentrerade arbetsprocessen är tilltänkt att bidra med större förståelse för medborgaren och dess behov med en förhoppning om att kunna utveckla elektroniska tjänster som är mer användbara och bidrar till ökad användarnytta. / The introduction of the e-society has led to both great societal opportunities and societal challenges at the individual, organizational and societal level. It is currently woven into our everyday lives and has over time transformed the whole of society. Citizens are given internet-based access to community services from authorities around the clock, at the same time speeding up processes, creating large tax savings and making environmental gains. Information technology is a resource that, when used properly, facilitates for individuals and companies, supports efficiency, quality and interaction. Sweden is at the forefront when it comes to taking advantage of the opportunities of digitalization, but the transition places high demands on society, where constant innovation is necessary to be at the forefront. The accelerating digital structural transformation also places increased demands on the public sector, which must prepare itself to keep up with developments when traditional ways of working are challenged and the need to be able to use existing resources more efficiently is created.The study aims to explore how increased collaboration between municipalities and citizens can be a valuable basis for further e-service development, where collaboration is the basis for a functioning e-society. By including the citizens' needs and views on the municipality's electronic services, this can in turn be utilized and lead to added properties within the e-service. The goal is to contribute to an increased understanding of citizen involvement in the development of electronic services in municipalities in order to better meet the needs of citizens.Through surveys and interviews, Borgholm Municipality's electronic services have undergone an evaluation that has generated a basis for the importance of involving users in the development process. Today's experience of the electronic services is that they are simple and limited and could benefit from being developed from the users' perspective for increased usability and usefulness. Informants also express the experience of dissatisfaction related to feedback with reference to processing time and that alternative approaches needed to be used to complete tasks.Based on Borgholm's municipality's problems regarding the development of electronic services, a user-centered guide has been produced which is based on involving the citizens through the development. The user-centered work process is intended to contribute to a greater understanding of the citizen and its needs with a hope of being able to develop electronic services that are more useful and contribute to increased user benefit.

This diploma thesis called Information policy of Republic of Finland is describing finnish e-government in present time. The text talking about Finnish Regulatory Authority - FICORA. This authority is subordinated to Ministry of transport and communications and it's main mission is making available information, protecting them, but also secure data transmission. With data protection organization helping the National Security Authority or the NSA. The text also describes finnish information policy, it's beggining, the present and the future strategy. It reveals the structure and organization of the whole information system, points out the obstacles it had to Finnish government in implementing e-government deal and what recommendations were given to the State by the OECD. Furthermore, this work demonstrates the most important portals, strategic plans and projects of the Ministry of Finance that the project e-government shielded.

Submitted by Silvana Teresinha Dornelles Studzinski (sstudzinski) on 2016-06-13T12:30:24Z No. of bitstreams: 1 Anderson Krielow_.pdf: 4896609 bytes, checksum: 3095871759da3a275ad37c54877bb3ad (MD5) / Made available in DSpace on 2016-06-13T12:30:24Z (GMT). No. of bitstreams: 1 Anderson Krielow_.pdf: 4896609 bytes, checksum: 3095871759da3a275ad37c54877bb3ad (MD5) Previous issue date: 2016-03-28 / CNPQ – Conselho Nacional de Desenvolvimento Científico e Tecnológico / É sabido que a Internet tem crescido vertiginosamente no contexto empresarial brasileiro. Nas empresas prestadoras de serviços eletrônicos (e-services), a compreensão do comportamento de compra on-line reforça as estratégias de venda de serviços pelo canal da Internet. Para as empresas consumidoras se habilitarem a utilizar e a comprar e-services, é fundamental que os prestadores de serviços conheçam as motivações, os receios e as resistências consideradas na compra de um serviço on-line. Para o desenvolvimento da pesquisa, foi criada uma escala e testado um modelo teórico contemplando os construtos, Iniciativa da Gestão, Fatores Externos, Conveniência, Segurança no Acesso aos Dados, Falta de Tempo, Falta de Conhecimento e Experiência, Custo, Risco Percebido, Limitações Tecnológicas, Intenção de Compra e Comportamento de Compra, considerando suas respectivas hipóteses. Para tanto, foi realizado um levantamento teórico que aborda o comércio eletrônico (e-commerce) de produtos e serviços, bem como a compreensão e a análise de construtos que afetam o comportamento de compra de serviços on-line. Posteriormente, realizou-se uma pesquisa qualitativa a partir de 28 entrevistas com Micro e Pequenas Empresas (MPEs) do Rio Grande do Sul, para estruturar os construtos e construir a escala. Considerando como pesquisa principal a quantitativa, realizou-se um levantamento (survey) com uma amostra de 537 MPEs do RS, a fim de investigar os aspectos apresentados anteriormente. A análise dos resultados foi feita com base em estatísticas multivariadas e realizou-se primeiramente, uma análise fatorial exploratória para agrupar as variáveis e confirmar o Modelo Teórico. Utilizou-se a Modelagem de Equações Estruturais para testar o modelo, investigar e analisar os elementos que compõem o fenômeno de estudo. Diante disso, foi possível propor uma escala para medir os fatores motivadores e inibidores, bem como a intenção e o comportamento de compra de e-services por MPEs no mercado B2B. Os resultados da pesquisa apontam que Modelo Teórico apresentou índices satisfatórios, considerando-se o ineditismo da escala. As contribuições que prevalecem são a comprovação de que a Iniciativa da Gestão, a Conveniência e a Segurança no Acesso aos dados dos Serviços On-line são fatores motivadores que influenciam positivamente a Intenção de Compra de e-service; a Falta de Conhecimento e Experiência, o Custo Elevado e o Risco Percebido são fatores inibidores que influenciam negativamente Intenção de Compra de e-service pelas MPEs no mercado B2B; e que a Intenção de Compra tem influência positiva sobre o Comportamento de Compra das Empresas estudadas / It is known that the Internet has grown dramatically in the Brazilian business environment. In companies providing electronic services (e-services), the understanding of online buying behavior reinforces the strategies of selling services by the internet channel. In order to enable consumer companies to use and to buy e-services, it is critical that service providers know the motivations, fears and resistances considered when purchasing an online service. For the development of this research, a Theoretical Model was tested contemplating the constructs, Management Initiative, External Factors, Convenience, Safety Data Access, Lack of Time, Lack of Knowledge and Experience, Cost, Perceived Risk, Technological limitations, Purchase Intent and Purchase Behavior, considering their respective cases. To this end, it was conducted a theoretical survey that covers electronic commerce (e-commerce) of products and services, as well as the understanding and analysis of constructs that affect the online services buying behavior. Subsequently, it was carried out a qualitative research from 28 interviews with Micro and Small Enterprises (MSEs) in Rio Grande do Sul (RS) to structure the constructs and to build scale. Considering primary the quantitative research, we carried out a survey with a sample of 537 MSEs in RS in order to investigate the issues presented above. The analysis was based on multivariate statistics and held first an exploratory factor analysis to group the variables and to confirm the Theoretical Model. We used the structural equation modeling to test the model, to investigate and to analyze the elements that compose the phenomenon of study. Thus, it was possible to propose a scale to measure the motivating factors and inhibitors, as well as buying behavior and buying intent of e-services for MSEs in B2B market. The research results indicate satisfactory indexes of the Theoretical Model, considering the uniqueness of the scale. Prominent contributions are the proof that Management Initiative, Convenience and Safety Data Access of Online Services are motivating factors that positively influence the Purchase Intent of e-service; Lack of Knowledge and Experience, High Cost and Perceived Risk are inhibiting factors that influence negatively Purchase Intent of e-service for MSEs in B2B market; and Purchase Intent has a positive influence on the Purchase Behavior of studied companies.

Magistro studijų baigiamajame darbe išanalizuotos ir įvertintos Valstybinio socialinio draudimo fondo valdybos valdymo reformos, iškelta vienos iš jų tikslo – užtikrinti efektyvesnį socialinio draudimo fondo biudžeto lėšų ir žmogiškųjų išteklių naudojimą – įgyvendinimo problema bei pateiktos rekomendacijos Valstybinio socialinio draudimo fondo valdybai ir Lietuvos Respublikos socialinės apsaugos ir darbo ministerijai. Pirmoje darbo dalyje tiriami valstybinio socialinio draudimo valdymo teoriniai aspektai: apibrėžiama socialinio draudimo samprata ir reikšmė, apibūdinama valdymo sistema ir jos funkcijos, analizuojami valdymo problemoms įtakos turintys veiksniai. Antroje dalyje atliekamas Valstybinio socialinio draudimo fondo valdybos valdymo reformų vertinimas: analizuojami valdymo reformų tikslai, apibūdinami ir įvertinami valdymo reformų etapai ir aptariami valdymo reformų rezultatai, palyginant juos tarpusavyje bei pateikiant Valstybinio socialinio draudimo fondo valdybos valdymo reformų SSGG analizę. / There are analysed and evaluated management reforms of the State Social Insurance Fund Board (“Sodra”) in this master‘s thesis. Also it is raised the problem of management reforms purpose implementation which is to ensure a more efficient usage of Social Insurance fund budget assets and human recourses. Finally, recommendations for the State Social Insurance Fund Board and the Ministry of Social Security and Labour are presented. The first part explores State Social Insurance theoretical aspects of management. The concept and the meaning of social insurance are defined, the management system and it’s functions are described, also the factors affecting the management problems are analysed. In the second part the management reforms of the “Sodra” are evaluated analyzing aims, describing and evaluating stages and discussing results. The results are compared. A SWOT analysis of management reforms in the State Social Insurance Fund Board is presented as well.

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eFörvaltning ses som ett medel för att göra kommunalt förvaltningsarbete mer effektivt och interoperabelt. Dock begränsas kommuner av oförmåga att uppnå det vilket försvårar genomförandet av deras uppdrag. En orsak till varför införandet av eFörvaltning inte ger de systematiska fördelar som efterfrågas beror på att införandet av informations och kommunikations teknologier (IKT) inte är tillräckligt. Förändringen som krävs kan inte ske över en natt utan är en gradvis förändring över tid som även kräver nya sätt att arbeta på. Kommuner behöver hantera sin eFörvaltningsutveckling på ett mer strukturerat sätt för att öka möjligheterna att förverkliga de fördelarna som sägs kunna erhållas. Enterprise Architecture (EA) har på senare tid kommit att ses som en möjlig lösning för att komma tillrätta med denna problematik. Genom att arbeta mot en EA skapas möjligheten att brygga IKT system med affärsprocesser och därigenom leda till effektivitet och interoperabilitet. Dock är EA inom offentlig sektor ifrågasatt. Forskare menar att EA saknar tydlig definierad omfattning och begreppsvärld, vilket gör användningen av EA inom förvaltningsarbete svår. De omfattande logiska EA ramverk som finns idag saknar innehåll som är specifikt relaterade till offentlig sektor. Vari det blir problematiskt att arbeta mot en EA inom offentlig sektor. Denna licentiatavhandling lägger följande forskningsfråga: ”Vilken roll har EA för införandet av eFörvaltning inom Svenska kommuner?” Samt följande underfrågor ”Vilka förutsättningar finns för att använda EA vid eFörvaltningsutveckling?” ”Vad har Örebro kommun uppnått genom att arbete mot en EA i deras eFörvaltningsutveckling?” Och ”Vilka problem har Örebro kommun upplevt av att arbeta mot en EA vid eFörvaltningsutvecklingen?”. En longitudinell fallstudie av ett eFörvaltningsutvecklingsprojekt i Örebrokommun genomfördes mellan 2007 och 2009 med syfte att utröna dessa frågor och för att skapa insikt om EAs roll för eFörvaltningsutveckling. Förutsättningar, resultat och upplevda problem vid eFörvaltningsutvecklingen studerades. I anslutning till detta empiriska arbete genomfördes även en jämförandestudie av eFörvaltningsmål såsom de anges i officiella statliga dokument inom så väl Sverige som i EU gentemot förmodade fördelarna med EA som diskuteras i samtida EA-litteratur. Studien visar att EA som fenomen ses som en förutsättning för att lyckas med eFörvaltning. 7 viktiga aspekter gällande förutsättningen för att lyckas med kommuners eFörvaltningsutveckling identifierades: Skillnaden mellan administrativa och politiska ansvaret, Politiskt mandat, Politisk timing, Resursfördelning, Samordning under NPM, Leverantörsberoende, Val av standard och bäst praxis. För att förbättra möjligheten att röna framgång i eFörvaltningsutveckling behöver dessa aspekter aktualiseras och hanteras. New Public Management (NPM) som styrmodell utgör ett strukturellt hinder för eFörvaltningsutveckling som förhindrar en mer explicit användning av EA-ramverk, vilket påverkar möjligheten att uppnå uppsatta mål negativt. Trots den strukturella problematik som föreligger, kan stöd erhållas genom att arbeta utifrån ett ”EA-tänk”. Ett ”EAtänk” kan här ses som ett medel för att påbörja förändringen mot en EA utan att för den delen explicit använda sig av ett EA-ramverk, eller -metod. Dock är det viktigt skapa en förståelse för att ”EA-tänk” som fenomen i sin tur ger upphov till strukturer och således kan leda till problem som även de måste hanteras för att eFörvaltningsutveckling skall lyckas. eFörvaltning, NPM och ett ”EA-tänk” skapar en strukturell triad där olika strukturella egenskaper i vissa fall sammanfaller med varandra vari de kan stödja kommuner i dess arbete och således bidra till positiv utveckling. Medan det i andra fall leder till negativ utveckling där administrationen upplever problem att ta till sig av de rekommendationer eFörvaltningsprojektet kan tänkas ge till organisationen som helhet. Paradoxalt nog skapar denna strukturella triad en situation där kommuner måste arbete runt sig själv för att komma framåt. Normer och befintliga strukturer i kommuner förhindrar effektiv samarbete både internt mellan olika förvaltningar och externt gentemot andra kommuner och landsting vilket leder till fragmentariska framsteg mot projektmålen och i slutänden även kommunens övergripande mål gällande eFörvaltningsutveckling. Givet de i många fall motstridiga strukturella egenskaper som finns mellan NPM och eFörvaltning innebär att det initiala arbetet mot EA i eFörvaltningsutveckling är ett ytterst komplext fenomen. För att öka möjligheten att eFörvaltningsutvecklingen blir lyckad krävs det att kommuner känner till och hantera den negativa inverkan NPM har på eFörvaltningsutveckling. Samtidigt behöver de känna till och hanterar problematiken som uppstår av att arbeta mot en EA genom ett ”EA-tänk”, Samt att som studien visat, EA ger inget stöd för mer politiseras mål, vari kommuner behöver annat sätt och andra strategier för sådant arbete. Detta är viktigt att beakta, speciellt med tanke på att mer politiserade mål i mångt och mycket är de mål som kommer premieras av politiker. Av just den enkla orsaken att politiker inte blir omvalda på grund av “effektiva IKT integrerade interna processer” utan blir omvalda utifrån förbättringar som är synliga och som gagnar medborgare positivt. Avhandlingen bidrar till forsknings genom att öka förståelse för och behovet av att hantera både positiva och negativa faktorer som påverkar möjligheten att lyckas med eFörvaltningsutveckling inom kommunalt arbete. Vilket inkluderar de 7 identifierade kritiska faktorer måste aktualiseras och hanteras för att öka möjligheten att lyckas. Den negativa effekt NPM har på eFörvaltningsutveckling och hur ett ”EA-tänk” kan leda till positiv utveckling, även om det som denna studie visat inte kan bidra till mer politiserade mål. Vad gäller denna licentiatavhandlings bidrag till praktiken så bidrar den med att belysa den problematiska situation som föreligger av att institutionaliserade strukturer i många fall verkar som ett hinder mot förändring. Studien möjliggör även till att kommuner kan skapa en förståelse för sin egna eFörvaltningsutveckling och möjligtvis kan verka för att inte uppleva samma problematik som identifierats i Örebros eFörvaltningsutveckling samt visa på hur en kommun kan arbeta för att hantera den problematik som inte kan förhindras alternativ som uppstår trots denna kunskap. / Governments struggle with inefficiencies and an inability to achieve interoperable information communication technology (ICT) systems. Apparent issues include a failure of local government to realize the benefits of electronic government (eGov) initiatives, high project failure rates, administrations hampered with inefficiencies, and a lack of interoperability between systems within the local government. Thus, local governments need to address their eGov initiatives in a structured way to improve their chances of providing the benefits that are sought after. Sweden’s eGov model is decentralized, following a strict new public management (NPM) model. Whilst eGov ought to bring benefits to local government, Sweden is still hampered by inefficiencies and an inability to achieve interoperable ICT systems. This has been the case for quite some time. One reason why systemic gains from adopting eGov have not reached the levels sought after could be that, in many cases, ICT implementations are not enough. The transformation needed for eGov is not instantaneous; it requires various new ways of working. Enterprise Architecture (EA) has come to be seen as a possible solution to the apparent issues of developing, adopting and managing eGov successfully. By utilizing EA, it is argued that it is possible to bridge ICT systems and business processes, thus making the organization more efficient. However EA’s usefulness for eGov development and adoption is the subject of debate. Some researchers argue that EA lacks clearly defined scopes and concepts, which makes the use of EA in government difficult. Whereas other argues that although EA frameworks are comprehensive logical frameworks, they lack content that is related specifically to government organizations. The thesis posits the following research questions: What is the role of EA in eGov adoption in Swedish local government? together with three sub questions: What are the prerequisites for using EA in Swedish local eGov adoption? What has the Swedish local government in Örebro achieved with its use of EA in eGov adoption? And What problems have the Swedish local government in Örebro experienced in its use of EA when adopting eGov? To explore the role of EA in eGov adoption a longitudinal case study is carried out on the municipality of Örebro’s eGov project MovIT, a project launched in 2007 that ended in 2009. I study the prerequisites, results and problems associated with using EA in Swedish local government as part of eGov adoption. A comparative study is conducted of the goals of eGov, as stated in official eGov documents at EU and Swedish governmental levels will attest as to the supposed benefits of EA in contemporary EA-literature. From the study, it can be concluded that EA, as a phenomenon, is thought to be, if not a silverbullet, then at least a prerequisite to eGov success. In term of prerequisites, EA use cannot assist Swedish local government where there are more politicized objectives; in this situation, local government is required to look elsewhere to find support for its work. The study identify several critical issues from the empirical study of the prerequisites: distinction between administrative and political responsibilities; political mandate; political timing; resource allocation; coordination under NPM; dependence on providers; and choosing among standards and best practices. These issues need to be acknowledged and handled appropriately by Swedish local government in order to improve the chances for success in eGov adoption. The study also showed that NPM as governance model becomes a hindrance in eGov adoption, preventing the project from a more explicit use of an EA-framework and negatively affecting the projects possibility to adopt eGov. However, despite this structural problem, it is still possible – as observed – for a project that is based on EA-thinking to begin working. EGov, NPM and EA-thinking form a triad, with structural properties that, in some instances, correlate. In such cases, this can lead to positive changes. However, in other situations, they are contradictory, resulting in Swedish local government having a difficult time in adhering to the suggestions endorsed by the eGov project. This lead to incoherent progressions towards requested results. The existing structures hindered effective cooperation, both internally between different departments and externally with other local governments. This licentiate thesis has shown that the initial use of EA in local government eGov adoption is complex. Given the contradictory nature of NPM and eGov, local government has to acknowledge the negative impacts of NPM on eGov adoption. As well as acknowledging the issues that arise from EA use, a key area is a lack of support of local government in an area that is most likely to be endorsed by politicians. Politicians do not get re-elected based on efficient internal processes with a highly integrated ICT; rather, changes must be visible to citizens and businesses. This licentiate thesis has also shown that ‘EA-thinking’, as a means for local government, can move towards an EA without the explicit use of an EA framework or EA method. However, ‘EA-thinking’ may give rise to other issues that need to be acknowledged and dealt with. This licentiate thesis contributes to research by improving our understanding of the nature and importance of promoting and inhibiting different factors. Including critical issues for succeeding with eGov adoption, the negative effects of NPM and how EA-thinking can lead to positive changes, even though it cannot assist local government in all aspects deemed important to eGov adoption. In terms of practice, this thesis contributes by highlighting the problematic nature of institutionalized structures and the effect that this has on eGov adoption. It also contributes by enabling local governments to acknowledge the problems identified. This allows them to better understand their own development and possibly avoid similar problems or at least have a better understanding of how to handle the issues that arise.

觀察目前服務貿易總協定(General Agreement on Trade in Services, GATS)案件，涉及GATS第2條最惠國待遇與第17條國民待遇之數量佔有極高比例。適用第2條與第17條規定時，須先認定案件之服務或服務供給者符合「同類服務與服務供給者」，唯有確定會員系爭措施規範對象與其他會員之服務或服務供給者，抑或是國內服務或服務供給者為同類服務或同類服務供給者，方能檢驗會員系爭措施有無對同類服務與服務供給者為差別待遇，因此，「同類服務與服務供給者」乃第2條與第17條之先決要件，具有極關鍵性地位。 由於服務具有不可識別性與不可儲存性，欲判斷服務或服務供給者間是否為同類服務或服務供給者有相當困難度，加上GATS原文對「同類服務與服務供給者」之服務與服務供給者係以「和」為連接詞，引發學者與會員就如何解釋「同類服務」與「同類服務供給者」適用關係之爭議；甚而，GATS第1條第1項將規範之服務貿易區分為四種不同供給模式，以不同供給模式提供之服務或服務供給者是否會因供給模式而被認定為不同類服務或不同類服務供給者，亦是「同類服務與服務供給者」與GATS規範架構之適用爭議；此外，GATS第2條與第17條「同類服務與服務供給者」之適用範圍，應如何與其規範目的為相呼應之解釋，亦是極具挑戰性之課題。由此可見，「同類服務與服務供給者」存在諸多適用上爭議，尤其在爭端解決小組與上訴機構尚未就「同類服務與服務供給者」適用爭議提出說明之情形，研究「同類服務與服務供給者」乃刻不容緩之事。 鑑於世界貿易組織(World Trade Organization, WTO)之爭端解決小組與上訴機構對關稅與貨品貿易總協定(The General Agreement on Tariff and Trade, GATT)與WTO「同類產品」已大致建立認定方法，並對「同類產品」之適用爭議提出見解，GATS於談判過程中曾有會員建議以「同類情形」作為適用最惠國待遇與國民待遇之規範要件，本文除論述GATS涉及「同類服務與服務供給者」案件之爭端解決小組與上訴機構見解，亦分析GATT/WTO「同類產品」案件與北美區域自由貿易協定(North American Free Trade Agreement, NAFTA)牽涉「同類情形」案件之判決經驗，為認定GATS「同類服務與服務供給者」與相關適用爭議找尋可能之解決方案。 / Observing recent GATS(The General Agreement on Trade in Services)cases, there are almost quart cases relevant to non-discrimination regulations of GATS, Article 2 and 17.As applying to non-discrimination regulations of GATS, before examining whether Members’domestic measures have discriminated effects to block the international services market, applicants, the Panel or Appellate Body need to determine whether the services and services suppliers concerned are ‘like services’or ‘like service supplier’. For‘like services and service suppliers’being a crucial requirement of non-discrimination regulations in GATS, researching how this requirement is applied to dispute settlement cases is an important mission to GATS. Actually, the vital issues of ‘like services and service suppliers’include: how to determine the ‘like services’and ‘like service suppliers’, how to decide whether the services and service suppliers through different supply modes are like services and like service suppliers, and how to interpret the application between ‘like services’ and ‘like service suppliers’. Moreover, interpreting the coverage of ‘like services and service suppliers’ under GATS is also a tough issue. Notwithstanding the requirement of non-discrimination principles -‘like services and service suppliers’rises many applied issues, there are no regulations of GATS to define the meaning of ‘like services’ and ‘like service suppliers', and no regulations or explanatory footnotes to clarify the applied problems of ‘like services and service suppliers’. The only way for Members or scholars to realize how to apply to this requirement or to determine ‘like services and like service suppliers’ is to analyze relevant judgments of dispute settlement cases relevant. However, WTO dispute settlement panel or appellate body did not analyze the relevant applied issues of‘like services and services suppliers’, and not resolve those applied issues completely. For resolving those issues of ‘like services and service suppliers’, this article make relevant material divided into four parts. First of all is to discuss what issues‘like services and service suppliers’arises, and what the factors cause ‘like services and services suppliers’ is hard to be practiced. The second part is referring to the judgments of dispute settlement panel and appellate body in GATT(The General Agreement on Tariff and Trade)/WTO cases regarding the applications of ‘like products’. Then, referring to the judgments of NAFTA(The North American Free Trade Agreement) dispute settlement organization in NAFTA cases considering ‘like circumstances’. Finally, this article not only advances the resolutions to resolve those issues of ‘like services and service suppliers’, in order to improve the practice of this requirement, but also recommends several suggestions about modifying the content of this requirement.