Roles of users

Users of the system are divided into authenticated and non-authenticated (see Figure 1):

   Non-authenticated is any user of the system who is not yet logged-in to the system. He/she can:

  Log-in to the system.

  Recover his/her password.

  Apply for becoming the external user.

   Authenticated - any user of the system who has already logged-in to the system. He/she can use the functionality of the system according to assigned role(s) and privileges.

Figure 1           Structure of e-User

Authenticated user has a role. There are 4 roles implemented in the system (Figure 2):

   IRD officer;

   Administrator;

   External user;

   Other governmental employee.

Figure 2           User role model

Each role has a different set of privileges. The maximum (default) set of privileges of the particular role is implemented in system and cannot be changed by the user. When the particular role is assigned to the user, the whole set of privileges of that role automatically is assigned to the corresponding user. The administrator is able to revoke some of them only during the new user form filling. If external user is created by filling in an application form by natural person, whole set of privileges is assigned at once.

Table 1   Description of above mentioned user groups

Role

Description

External user

An e-user of Tax e-Filing system, representing himself/herself as a taxpayer or any other taxpayer according to assigned e-proxies (taxpayer representations).

Administrator

This is the role of administrator of the system, which could be assigned to an IRD employee. It will be able to administrate all users of the system. Also it will be able to administrate other system parameters, classifiers and etc.

IRD officer

This is the role for an IRD officer, who will use some dedicated functionality of system according to assign privileges: i.e. view various data submitted in system.

Other government employee

This is a group of users for other government institutions except IRD: e.g. Customs. Users with this role will be able to view different data submitted to system according to assigned privileges.