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How Can Lower-Income Countries Collect More Taxes?: The Role of Technology, Tax Agents, and Politics

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dc.contributor.authorOkunogbe, Oyebola
dc.contributor.authorTourek, Gabriel
dc.date.accessioned2024-01-03T16:37:46Z
dc.date.available2024-01-03T16:37:46Z
dc.date.issued2023-01-02
dc.description.abstractThis paper examines recent evidence on tax administration interventions aimed at increasing tax revenues in lower-income countries. It focuses on two major themes: the use of new information technology tools—for identifying taxable entities, verifying tax liabilities, and ensuring collection of liabilities—and how the deployment and incentives of tax officials shape their performance. The paper discusses the promise and pitfalls of interventions in these two areas and the strategic interactions between them. Lastly, it emphasizes the importance of political incentives and considers the conditions under which governments choose to invest in tax capacity and expand tax collection.en
dc.identifierhttp://documents.worldbank.org/curated/en/099414512202322811/IDU0d4a0474f06d5c04dbc08c5703782bba3ec27
dc.identifier.doi10.1596/1813-9450-10655
dc.identifier.urihttps://openknowledge.worldbank.org/handle/10986/40821
dc.languageEnglish
dc.language.isoen
dc.publisherWorld Bank, Washington, DC
dc.relation.ispartofseriesPolicy Research Working Paper; 10655
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttps://creativecommons.org/licenses/by/3.0/igo/
dc.subjectTAX REVENUE
dc.subjectTAX ADMINISTRATION
dc.subjectINFORMATION TECHNOLOGY
dc.subjectTAX OFFICIALS
dc.subjectPOLITICAL ECONOMY OF TAXATION
dc.titleHow Can Lower-Income Countries Collect More Taxes?en
dc.title.subtitleThe Role of Technology, Tax Agents, and Politicsen
dc.typeWorking Paper
dspace.entity.typePublication
okr.associatedcontenthttps://reproducibility.worldbank.org/index.php/catalog/80 Link to reproducibility package
okr.crossref.titleHow Can Lower-Income Countries Collect More Taxes?: The Role of Technology, Tax Agents, and Politics
okr.date.disclosure2023-12-20
okr.date.doiregistration2025-04-07T08:15:28.878014Z
okr.date.doiregistration2025-04-08T16:06:55.729131Z
okr.date.doiregistration2025-04-09T02:48:10.355522Z
okr.date.lastmodified2023-12-20T00:00:00Zen
okr.doctypePolicy Research Working Paper
okr.doctypePublications & Research
okr.docurlhttp://documents.worldbank.org/curated/en/099414512202322811/IDU0d4a0474f06d5c04dbc08c5703782bba3ec27
okr.guid099414512202322811
okr.identifier.docmidIDU-d4a0474f-6d5c-4dbc-8c57-3782bba3ec27
okr.identifier.doi10.1596/1813-9450-10655
okr.identifier.doihttp://dx.doi.org/10.1596/1813-9450-10655
okr.identifier.externaldocumentum34220589
okr.identifier.internaldocumentum34220589
okr.identifier.reportWPS10655
okr.import.id2663
okr.importedtrueen
okr.language.supporteden
okr.pdfurlhttp://documents.worldbank.org/curated/en/099414512202322811/pdf/IDU0d4a0474f06d5c04dbc08c5703782bba3ec27.pdfen
okr.region.geographicalWorld
okr.topicLaw and Development::Tax Law
okr.topicMacroeconomics and Economic Growth::Taxation & Subsidies
okr.topicGovernance::E-Government
okr.unitDECRG: Human Development (DECHD)
relation.isSeriesOfPublication26e071dc-b0bf-409c-b982-df2970295c87
relation.isSeriesOfPublication.latestForDiscovery26e071dc-b0bf-409c-b982-df2970295c87
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