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Please use this identifier to cite or link to this item: http://ngfrepository.org.ng:8080/jspui/handle/123456789/3113
Title: TECHNOLOGY AND DIGITISED DATA IN TAX ADMINISTRATION: LESSONS FROM SUB-SAHARAN AFRICA
Authors: Fabrizio Santoro
Keywords: TECHNOLOGY
DATA
DIGITISED
TAX
ADMINISTRATION
SUB-SAHARAN AFRICA
Issue Date: 19-Apr-2021
Publisher: International Centre for Tax and Development
Citation: Fabrizio Santoro (2021) Technology and digitised data in tax administration: lessons from sub-Saharan Africa
Abstract: Technology adoption and digitisation of data in tax administration are key recent developments in LICs Very little research on this, in contrast with PFM literature (WB, 2016) Is data used to its full potential? Does technology work to improve compliance? Increasing availability of administrative data for research. Growing literature based on these data (Mascagni 2017, Slemrod 2019) International Centre for Tax and Development researchers have pioneered the use of admin data for research in Africa. We learned a lot on data and technology
URI: http://ngfrepository.org.ng:8080/jspui/handle/123456789/3113
Appears in Collections:NIGERIA GOVERNORS’ FORUM - TECHNOLOGY AND TAX EVENT - 2021

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