## 6 The myDATA Service of the e-Government Infrastructure of Greece  
_Describing the Current State of the myDATA Service_  
The digital transformation of public administration is one of the most important challenges and at the same time the most important opportunity for Greece, as it is directly linked to improving the functionality of the state, serving citizens and enhancing transparency and accountability [50; 51]. The concept of digital governance (e-Government) describes the use of Information and Communication Technologies (ICT) to provide public services, enhance citizen participation and improve the efficiency of administration. In this context, the Greek state has promoted a series of digital initiatives over the last decade, with a leading example being the implementation of the AADE's (Independent Authority for Public Revenue) myDATA system, which introduces electronic bookkeeping for businesses and seeks to transform the tax administration landscape in Greece [12; 13; 14; 15; 52].  
In the case of Greece, Digital Governance (e-Government) is not limited to the electronic provision of services, but achieves a comprehensive framework for the reformation of public administration. In Greece, the need for digital modernization became more intense after the economic crisis and the demands for increased transparency and the fight against tax evasion. The National Digital Transformation Plan (2020-2025) describes the strategy of the Greek state with the following key points:  
* Improving citizens' access to public services;
* Reducing bureaucracy;
* Transparency in the management of public resources;
* Improving accountability and tax compliance.  
In this context, tax management and interaction with businesses occupy a central position, with myDATA being the emblematic reform of the Public Administration and Revenue Authority, which brings the mandatory maintenance of electronic books and the automatic transmission of data to the tax office.  
One of the most important technological innovations introduced by myDATA is the use of the REST API for data transmission. The API allows businesses to directly connect their accounting systems (ERP) with the AADE platform, automating the process of sending and updating electronic books. In this way, uninterrupted data flow is ensured and errors caused by manual entry are avoided [53]. The use of the API makes myDATA flexible and extensible, as it allows accounting programs from different vendors to be interconnected in a unified manner, while at the same time creating the conditions for further automation and interoperability in the future, based on the current capabilities such as the following:  
* Management of income/expenses documents;
* Linking and characterizing/tagging transactions;
* Matching transactions between suppliers and customers;
* Receiving reports and updates on the status of electronic books.  
Implementing the above services, the myDATA timologio service, for example, can ensure that the myDATA application offers the tax administration of the Greek government a direct access to analytical data. This enhances tax transparency and drastically reduces the opportunities for income concealment. Moreover, the automated transmission and electronic exchange of data between the parties creates a closed system of cross-checks, limiting the possibility of discrepancies and creating a comprehensive control system. Last but not least, myDATA acts as a catalyst for digital modernization, especially for small and medium-sized businesses that until recently maintained classic handwriting logistics books. This transition requires investments in accounting software and training, but contributes to the overall digital maturity of the Greek economy.