The Promise and Limitations of Information Technology for Tax Administration
This research has been conducted in partnership with the World Bank. The paper examines the potential of technology in transforming tax administration by helping to identify the tax base, facilitate compliance, and monitor compliance. It also identifies possible limitations to the use of technology arising from inadequate connectivity infrastructure, lack of adoption (or resistance) by taxpayers and/or tax collectors, lack of institutional mainstreaming, and an unsupportive regulatory environment. The paper is now published here as World Bank Working Paper WPS9848.