Tax revenue in many low-income countries is inadequate for funding investments in public goods and human capital. While tax systems have been adopting new technologies to improve tax collection for many years, limitations to in-person interactions due to COVID-19 have further highlighted the role of information technology in tax mobilization. This paper examines the potential of technology to transform tax administration by helping to identify the tax base, facilitate compliance, and monitor compliance. It also identifies possible limitations to the use of technology arising from inadequate infrastructure and connectivity, lack of adoption (or resistance) by taxpayers and tax collectors, lack of institutional mainstreaming, and an unsupportive regulatory environment.
Details
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Author
Okunogbe,Oyebola Motunrayo, Santoro,Fabrizio
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Document Date
2021/11/15
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Document Type
Policy Research Working Paper
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Report Number
WPS9848
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Volume No
1
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Total Volume(s)
1
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Country
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Region
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Disclosure Date
2021/11/15
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Disclosure Status
Disclosed
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Doc Name
The Promise and Limitations of Information Technology for Tax Mobilization
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Citation
Okunogbe,Oyebola Motunrayo Santoro,Fabrizio
The Promise and Limitations of Information Technology for Tax Mobilization (English). Policy Research working paper,no. WPS 9848,COVID-19 (Coronavirus) Washington, D.C. : World Bank Group. http://documents.worldbank.org/curated/en/578571636990683326/The-Promise-and-Limitations-of-Information-Technology-for-Tax-Mobilization