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The Promise and Limitations of Information Technology for Tax Mobilisation

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  • Scarpini, Celeste
  • Okunogbe, Oyebola
  • Santoro, Fabrizio

Abstract

As digital technologies continue gaining momentum in Africa and lower-income countries, more and more tax authorities are adopting them to improve their core functions and collect revenue more efficiently. This paper reviews recent literature on using technology for tax administration. Technology has the potential to improve tax collection in three areas: identifying the tax base, monitoring compliance, and facilitating compliance. But even the most user-friendly technology will hardly function without basic infrastructure and a stable internet connection. The potential benefits of new technology are further hampered by resistance from taxpayers and collectors, an unsupportive regulatory environment and lack of strategy for adoption by institutions. We close by proposing reforms to ensure investments in new technology improve efficiency and revenue collection. This is a summary of Working Paper 135 by Oyebola Okunogbe and Fabrizio Santoro.

Suggested Citation

  • Scarpini, Celeste & Okunogbe, Oyebola & Santoro, Fabrizio, 2023. "The Promise and Limitations of Information Technology for Tax Mobilisation," Working Papers 17871, Institute of Development Studies, International Centre for Tax and Development.
    • Handle: RePEc:idq:ictduk:17871
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    File URL: https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/17871
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    Cited by:

    1. Jean Raoul NKOUDOU BENGONO & Boniface EPO NGAH & Simon Pierre ONANA, 2023. "Effets des transferts intergouvernementaux sur la mobilisation des recettes publiques locales : cas des communes camerounaises," Region et Developpement, Region et Developpement, LEAD, Universite du Sud - Toulon Var, vol. 58, pages 83-101.

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    Technology;

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