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Technology and Taxation in Developing Countries: From Hand to Mouse

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  • Bird, Richard M.
  • Zolt, Eric M.

Abstract

Tax systems in developing countries, like those in more developed countries, face both new challenges and new possibilities as a result of technological change. In developing countries, taxpayers and tax administrations must cope with more difficult environments with fewer resources. Some issues (such as privacy, the benefits and costs of public/private partnerships, and corruption) are common to both developing and developed countries, but differ in relative importance in particular countries. Other issues (such as how new technology may or should influence the way a country’s tax system or particular taxes are designed and administered) may be more important in developing countries. This paper examines the general issues facing developing countries from technological changes and provides some promising examples of technological innovation and application in tax administration and tax policy.

Suggested Citation

  • Bird, Richard M. & Zolt, Eric M., 2008. "Technology and Taxation in Developing Countries: From Hand to Mouse," National Tax Journal, National Tax Association, vol. 61(4), pages 791-821, December.
  • Handle: RePEc:ntj:journl:v:61:y:2008:i:4:p:791-821
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    Citations

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    Cited by:

    1. Moore, Mick, 2014. "Revenue Reform and Statebuilding in Anglophone Africa," World Development, Elsevier, vol. 60(C), pages 99-112.
    2. Richard M Bird & Eric M Zolt, 2008. "Tax Policy in Emerging Countries," Environment and Planning C, , vol. 26(1), pages 73-86, February.
    3. K. Sudhir & Debabrata Talukdar, 2015. "The “Peter Pan Syndrome” in Emerging Markets: The Productivity-Transparency Tradeoff in IT Adoption," Cowles Foundation Discussion Papers 1980, Cowles Foundation for Research in Economics, Yale University.
    4. Dirk Foremny & Jordi Jofre-Monseny & Albert Solé-Ollé, 2015. "‘Hold that ghost’: using notches to identify manipulation of population-based grants," Working Papers 2015/39, Institut d'Economia de Barcelona (IEB).
    5. World Bank Group & PwC, "undated". "Paying Taxes 2016," World Bank Other Operational Studies 23780, The World Bank.
    6. Ali Merima & Shifa Abdulaziz B. & Shimeles Abebe & Woldeyes Firew, 2017. "Working Paper 290 - Building Fiscal Capacity The role of ICT," Working Paper Series 2404, African Development Bank.
    7. Tahseen Ajaz & Eatzaz Ahmad, 2010. "The Effect of Corruption and Governance on Tax Revenues," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 49(4), pages 405-417.
    8. Richard M. Bird, 2015. "Fiscal Decentralization and Decentralizing Tax Administration: Different Questions, Different Answers," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1509, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    9. repec:eee:pubeco:v:154:y:2017:i:c:p:49-66 is not listed on IDEAS

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