Affiliation:
1. Université d'Abomey-Calavi
Abstract
Abstract
This study investigates whether and how tax digitalisation reforms operated in sub-Saharan African countries generate more tax revenues. To this end, we performed a systematic literature review based on case-country studies. Our conceptual model shows that new business creation, tax morale, tax compliance, efficiency in tax collection and e-governance are channels through which the digital economy affects the mobilisation of tax revenues. We also found that tax digitalisation significantly improved tax revenues in the sample. However, our findings reveal a scarcity of evidence on the nexus of digitalisation and tax revenues. Further research is needed to fill this gap.
JEL Code: M15, E62, O55.
Publisher
Research Square Platform LLC
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