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...
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INFORMATION
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2021/11/15
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Document de travail de recherche sur les politiques
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WPS9848
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1
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1
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2021/11/15
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Disclosed
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The Promise and Limitations of Information Technology for Tax Mobilization
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Tax Administration
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