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...

Ausführliche Beschreibung

Bibliographische Detailangaben

1. Verfasser:	Okunogbe, Oyebola (VerfasserIn)
Format:	Elektronisch E-Book
Sprache:	English
Veröffentlicht:	Washington, D.C The World Bank 2021
Schlagworte:	Information and Communication Technologies Information Technology Law and Development Public Sector Development Revenue Mobilization Tax Administration Tax Compliance Tax Law Taxation
Online-Zugang:	Volltext
Zusammenfassung:	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
Beschreibung:	1 Online-Ressource (45 Seiten)
DOI:	10.1596/1813-9450-9848