Project Researchers: Fabrizio Santoro, ICTD, Laura Munoz, ICTD, Giulia Mascagni, ICTD & Giovanni Occhiali, ICTD
This study is the foundation for component 2. Its focus is on tax administrations in lower-income-countries and their practices with data and technology, with the aim of answering: to which extent tax administrations in lower-income-countries are ready to fully leverage the potential of data and technology. The idea is for this paper to become a go to reference in this area.