The literature on tax administration and compliance in developing countries has been blooming recently, primarily driven by the availability of administrative data and by the increased urgency of revenue mobilisation in the context of multiple global crises. Yet, one key aspect of tax...
1 January 2025
African Tax Administration Paper 30
Information technology (IT) has great potential to help increase taxpayer compliance and revenue collection. Despite the increasing use of IT solutions by African tax administrations, evidence on its effectiveness remains limited. In Rwanda, the Revenue Authority introduced a more advanced...
1 September 2023
ICTD Research in Brief; 88
Many low-income countries are increasingly digitising their tax services, which can bring a range of benefits, from reducing compliance costs and improving record-keeping, to limiting opportunities for corruption and increasing fairness in the tax system. However, the success of these benefits...
5 June 2023
ICTD Working Paper; 153
Many low-income countries are increasingly digitising various tax services, usually motivated by efforts to increase efficiency and transparency and reduce the burden of compliance for taxpayers. However, where awareness and adoption are suboptimal, tax e services may produce only partial...
1 May 2023