The Application of Digital Technology in Optimizing the Business Environment in Tax Administration

作     者：West African Tax Administration Forum 

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.