The intersection of publics services digitalization and women's empowerment in tax revenue mobilization

This study addresses the challenge of tax revenue mobilization within the framework of the Sustainable Development Goals by analyzing the moderating role that women's empowerment can play in the relationship between e-government implementation and the mobilization of fiscal resources. Using panel data from 152 countries between 2003 and 2020, we test two hypotheses: first, that digitalization positively influences tax revenue. Second, reducing the gender gap enhances this effect. Using fixed effects, the Generalized Method of Moments (GMM), Lewbel (2012) 2SLS and mediation analysis, our findings reveal that digitalization significantly improves tax collection by streamlining processes and increasing transparency. However, the human capital aspect presents challenges, as gaps in the digital skills of public agents negatively affect outcomes. In exploring the second hypothesis, we find mixed effects. While women's empowerment generally promotes positive tax collection outcomes, it can sometimes diminish the benefits of digitalization on non-resource-based taxes. Conversely, the positive impact of digitalization on resource-related taxes is notably strengthened by reducing the gender gap. These results withstand various sensitivity analyses and underscore the necessity for enhanced commitment to women's inclusion in economic and political spheres to leverage the advantages of digitalization for tax mobilization fully.