Working Paper
The Promise and Limitations of Information Technology for Tax Mobilization

Published
2021-11
Metadata
Abstract
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.Citation
“Okunogbe, Oyebola; Santoro, Fabrizio. 2021. The Promise and Limitations of Information Technology for Tax Mobilization. Policy Research Working Paper;No. 9848. World Bank, Washington, DC. © World Bank. https://openknowledge.worldbank.org/handle/10986/36601 License: CC BY 3.0 IGO.”
Users also downloaded
-
-
-
Related items
Showing items related by title, author, creator and subject.
-
-
-
Follow World Bank Publications on Facebook, Twitter or Linked-In