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

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dc.contributor.authorOkunogbe, Oyebola
dc.contributor.authorSantoro, Fabrizio
dc.date.accessioned2021-11-18T18:00:15Z
dc.date.available2021-11-18T18:00:15Z
dc.date.issued2021-11
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.identifierhttp://documents.worldbank.org/curated/undefined/578571636990683326/The-Promise-and-Limitations-of-Information-Technology-for-Tax-Mobilization
dc.identifier.doi10.1596/1813-9450-9848
dc.identifier.urihttps://hdl.handle.net/10986/36601
dc.languageEnglish
dc.publisherWorld Bank, Washington, DC
dc.relation.ispartofseriesPolicy Research Working Paper;No. 9848
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo
dc.subjectINFORMATION TECHNOLOGY
dc.subjectTAXATION
dc.subjectTAX ADMINISTRATION
dc.subjectTAX COMPLIANCE
dc.subjectREVENUE MOBILIZATION
dc.titleThe Promise and Limitations of Information Technology for Tax Mobilizationen
dc.typeWorking Paperen
dc.typeDocument de travailfr
dc.typeDocumento de trabajoes
dspace.entity.typePublication
okr.crossref.titleThe Promise and Limitations of Information Technology for Tax Mobilization
okr.date.disclosure2021-11-15
okr.date.doiregistration2025-04-10T11:11:53.997265Z
okr.date.lastmodified2021-11-15T00:00:00Zen
okr.doctypePublications & Research
okr.doctypePublications & Research::Policy Research Working Paper
okr.docurlhttp://documents.worldbank.org/curated/undefined/578571636990683326/The-Promise-and-Limitations-of-Information-Technology-for-Tax-Mobilization
okr.guid578571636990683326
okr.identifier.doi10.1596/1813-9450-9848
okr.identifier.externaldocumentum090224b088b714f8_2_0
okr.identifier.internaldocumentum33614014
okr.identifier.reportWPS9848
okr.importedtrueen
okr.language.supporteden
okr.pdfurlhttp://documents.worldbank.org/curated/en/578571636990683326/pdf/The-Promise-and-Limitations-of-Information-Technology-for-Tax-Mobilization.pdfen
okr.topicPublic Sector Development::Tax Policy
okr.topicInformation and Communication Technologies::Information Technology
okr.topicLaw and Development::Tax Law
okr.unitDevelopment Research Group, Development Economics
relation.isSeriesOfPublication26e071dc-b0bf-409c-b982-df2970295c87
relation.isSeriesOfPublication.latestForDiscovery26e071dc-b0bf-409c-b982-df2970295c87
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