| dc.creator |
Okunogbe, Oyebola |
|
| dc.creator |
Santoro, Fabrizio |
|
| dc.date |
2022-01-27T11:14:56Z |
|
| dc.date |
2022-01-27T11:14:56Z |
|
| dc.date |
2022-01 |
|
| dc.date.accessioned |
2022-05-26T08:51:55Z |
|
| dc.date.available |
2022-05-26T08:51:55Z |
|
| dc.identifier |
Okunogbe, O. and Santoro, F. (2022) 'The Promise and Limitations of Information Technology for Tax Mobilisation', ICTD Working Paper 135, Brighton: Institute of Development Studies, DOI: 10.19088/ICTD.2022.001 |
|
| dc.identifier |
https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/17080 |
|
| dc.identifier |
10.19088/ICTD.2022.001 |
|
| dc.identifier.uri |
http://localhost:8080/xmlui/handle/CUHPOERS/198878 |
|
| dc.description |
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 mobilisation. 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. |
|
| dc.language |
en |
|
| dc.publisher |
Institute of Development Studies |
|
| dc.rights |
http://creativecommons.org/licenses/by/4.0/ |
|
| dc.rights |
© Institute of Development Studies 2022 |
|
| dc.subject |
Finance |
|
| dc.title |
The Promise and Limitations of Information Technology for Tax Mobilisation |
|
| dc.type |
Other |
|