The Promise and Limitations of Information Technology for Tax Mobilization
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....
| Main Authors: | , |
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| Format: | Working Paper |
| Language: | English |
| Published: |
World Bank, Washington, DC
2021
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| Online Access: | http://documents.worldbank.org/curated/undefined/578571636990683326/The-Promise-and-Limitations-of-Information-Technology-for-Tax-Mobilization http://hdl.handle.net/10986/36601 |