The Promise and Limitations of Information Technology for Tax Mobilization

The Promise and Limitations of Information Technology for Tax Mobilization

Tax revenue in many low- and middle-income countries is inadequate for funding investments in public goods and human capital. With high levels of informality and limited state capacity, many tax authorities have difficulty determining the true tax base and collecting taxes efficiently and equitably....

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Main Authors: Okunogbe, Oyebola, Santoro, Fabrizio
Format: Working Paper
Language:English
Published: World Bank, Washington, DC 2021
Subjects:
INFORMATION TECHNOLOGY
TAXATION
TAX ADMINISTRATION
TAX COMPLIANCE
REVENUE MOBILIZATION
Online Access:http://documents.worldbank.org/curated/undefined/578571636990683326/The-Promise-and-Limitations-of-Information-Technology-for-Tax-Mobilization
http://hdl.handle.net/10986/36601
id okr-10986-36601
recordtype oai_dc
spelling okr-10986-366012022-08-24T05:10:31Z The Promise and Limitations of Information Technology for Tax Mobilization Okunogbe, Oyebola Santoro, Fabrizio INFORMATION TECHNOLOGY TAXATION TAX ADMINISTRATION TAX COMPLIANCE REVENUE MOBILIZATION Tax revenue in many low- and middle-income countries is inadequate for funding investments in public goods and human capital. With high levels of informality and limited state capacity, many tax authorities have difficulty determining the true tax base and collecting taxes efficiently and equitably. Tax authorities are increasingly adopting new technologies to improve administrative processes, reduce taxpayer compliance costs, and enhance their overall effectiveness. This paper reviews the recent literature on the use of technology for tax administration. It highlights the potential of technology to improve tax collection by helping to identify the tax base, monitor compliance and facilitate 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. 2021-11-18T18:00:15Z 2021-11-18T18:00:15Z 2021-11 Working Paper http://documents.worldbank.org/curated/undefined/578571636990683326/The-Promise-and-Limitations-of-Information-Technology-for-Tax-Mobilization http://hdl.handle.net/10986/36601 English Policy Research Working Paper;No. 9848 CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo World Bank World Bank, Washington, DC Publications & Research Publications & Research :: Policy Research Working Paper
repository_type Digital Repository
institution_category Foreign Institution
institution Digital Repositories
building World Bank Open Knowledge Repository
collection World Bank
language English
topic INFORMATION TECHNOLOGY
TAXATION
TAX ADMINISTRATION
TAX COMPLIANCE
REVENUE MOBILIZATION
spellingShingle INFORMATION TECHNOLOGY
TAXATION
TAX ADMINISTRATION
TAX COMPLIANCE
REVENUE MOBILIZATION
Okunogbe, Oyebola
Santoro, Fabrizio
The Promise and Limitations of Information Technology for Tax Mobilization
relation Policy Research Working Paper;No. 9848
description Tax revenue in many low- and middle-income countries is inadequate for funding investments in public goods and human capital. With high levels of informality and limited state capacity, many tax authorities have difficulty determining the true tax base and collecting taxes efficiently and equitably. Tax authorities are increasingly adopting new technologies to improve administrative processes, reduce taxpayer compliance costs, and enhance their overall effectiveness. This paper reviews the recent literature on the use of technology for tax administration. It highlights the potential of technology to improve tax collection by helping to identify the tax base, monitor compliance and facilitate 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.
format Working Paper
author Okunogbe, Oyebola
Santoro, Fabrizio
author_facet Okunogbe, Oyebola
Santoro, Fabrizio
author_sort Okunogbe, Oyebola
title The Promise and Limitations of Information Technology for Tax Mobilization
title_short The Promise and Limitations of Information Technology for Tax Mobilization
title_full The Promise and Limitations of Information Technology for Tax Mobilization
title_fullStr The Promise and Limitations of Information Technology for Tax Mobilization
title_full_unstemmed The Promise and Limitations of Information Technology for Tax Mobilization
title_sort promise and limitations of information technology for tax mobilization
publisher World Bank, Washington, DC
publishDate 2021
url http://documents.worldbank.org/curated/undefined/578571636990683326/The-Promise-and-Limitations-of-Information-Technology-for-Tax-Mobilization
http://hdl.handle.net/10986/36601
_version_ 1764485588896972800

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