Publication:
The Promise and Limitations of Information Technology for Tax Mobilization

Simple item page
dc.contributor.authorOkunogbe, Oyebola
dc.contributor.authorSantoro, Fabrizio
dc.date.accessioned2023-08-22T19:09:11Z
dc.date.available2023-08-22T19:09:11Z
dc.date.issued2022-10-20
dc.description.abstractTax revenue in many low- and middle-income countries is inadequate for funding investments in public goods and human capital. With high levels of informality and limited state capacity, many tax authorities have difficulty determining the true tax base and collecting taxes efficiently and equitably. Tax authorities are increasingly adopting new technologies to improve administrative processes, reduce taxpayer compliance costs, and enhance their overall effectiveness. This paper reviews the recent literature on the use of technology for tax administration. It highlights the potential of technology to improve tax collection by helping to identify the tax base, monitor compliance, and facilitate 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.en
dc.identifier.citationThe World Bank Research Observer
dc.identifier.doi10.1596/40252
dc.identifier.issn0257-3032 (print)
dc.identifier.issn1564-6971 (online)
dc.identifier.urihttps://openknowledge.worldbank.org/handle/10986/40252
dc.language.isoen_US
dc.publisherPublished by Oxford University Press on behalf of the World Bank
dc.relation.ispartofseriesWorld Bank Research Observer
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttps://creativecommons.org/licenses/by/3.0/igo/
dc.subjectTECHNOLOGY
dc.subjectTAXATION
dc.subjectTAX ADMINISTRATION
dc.subjectTAX COMPLIANCE
dc.titleThe Promise and Limitations of Information Technology for Tax Mobilizationen
dc.typeJournal Article
dspace.entity.typePublication
okr.associatedcontenthttps://academic.oup.com/wbro/article/38/2/295/6764504 Journal website (version of record)
okr.crossref.titleThe Promise and Limitations of Information Technology for Tax Mobilization
okr.date.disclosure2023-08-22
okr.doctypePublications & Research::Journal Article
okr.identifier.doi10.1093/wbro/lkac008
okr.identifier.doihttp://dx.doi.org/10.1596/40252
okr.language.supporteden
okr.pagenumber295–324
okr.peerreviewAcademic Peer Review
okr.region.geographicalWorld
okr.topicMacroeconomics and Economic Growth::Taxation & Subsidies
okr.topicInformation and Communication Technologies::Information Technology
okr.volume38 (2)
relation.isJournalIssueOfPublicationa0531c40-19ed-4abe-ae22-a9901ae32ea9
relation.isJournalIssueOfPublication.latestForDiscoverya0531c40-19ed-4abe-ae22-a9901ae32ea9
relation.isJournalOfPublication9e5fbe82-492f-4142-8378-17d50245d9de
relation.isJournalVolumeOfPublicationa9b46777-0568-461f-bc36-2bbe95fd1c74
Files
Original bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
lkac008.pdf
Size:
295.89 KB
Format:
Adobe Portable Document Format
Download
License bundle
Now showing 1 - 1 of 1
No Thumbnail Available
Name:
license.txt
Size:
1.71 KB
Format:
Item-specific license agreed upon to submission
Description:
Download
Collections
Journal Articles