How do African tax administrations adopt new technology?
Considering the importance of technological progress, the DIGITAX study carried out by our researchers Giovanni Occhiali and Doris Akol promise to inform governments regarding the institutional context in which new technology adoption takes place in Tax Administrations. This paper will also evaluate the parallel reforms within revenue authorities that usually accompanied processes of introducing new technologies, the role and impact of donors and the enablers of, as well as barriers to, their successful adoption and upgrade over time. Insights will be drawn from the cases of Uganda and Sierra Leone.
The findings of this study will provide governments with guidance regarding factors that can ease technological advancement in Tax Administrations as well as supporting African governments’ Sustainable Development Goal regarding building resilient infrastructure. These lessons will be relevant for Uganda, Sierra Leone and other low-income economies that face similar challenges upgrading to new technology in their Tax Administrations.