Publication
Information Technology and Fiscal Capacity in a Developing Country: Evidence from Ethiopia
Published by: ICTD and IDS
Governments in developing countries are typically constrained by a limited fiscal capacity to finance the provision of essential public goods – a constraint that has been cited as one of the fundamental challenges to economic development. Several developing countries haverecently implemented electronic tax systems (ETS) to improve monitoring tax compliance using modern information technology (such as electronic sales registry machines (ESRMs)).