The Application of Digital Technology in Optimizing the Business Environment in Tax Administration
作者机构:West African Tax Administration Forum
出 版 物:《Belt and Road Initiative Tax Journal》 (‘一带一路’税收(英文))
年 卷 期:2023年第4卷第2期
页 面:24-33页
学科分类:1002[医学-临床医学] 100214[医学-肿瘤学] 10[医学]
主 题:Digital technology Tax administration FIRS WATAF
摘 要:This paper examines the potential benefits of digital technology in tax administration in African *** proposes three hypotheses:(i)digital technology can reduce the compliance burden on businesses and taxpayers,(ii)it can improve the efficiency and effectiveness of tax administrations,and(iii)it can enhance the transparency and accountability of tax *** study mentions econometric models to test these hypotheses for further quantitative *** Federal Inland Revenue Service(FIRS)in Nigeria serves as a case study,showcasing the positive impact of digitalization efforts on tax revenue *** efforts have reduced the compliance burden,improved data accuracy and timeliness,and enhanced communication between taxpayers and the tax authority,even during the COVID-19 pandemic that has elicited the importance of digitalization in tax administration,thanks to the various technology-driven initiatives such as Integrated Tax Administration System(ITAS),Standard Integrated Government Tax Administration System(SIGTAS),and TaxPro-Max implemented over the *** West African Tax Administration Forum(WATAF)supports e-tax administration initiatives to automate processes and improve service *** paper urges developing economies to embrace centralizing and standardizing digital technology transformation initiatives,for it is crucial for building institutional capacity and effective resource utilization in tax administration.