Background: Information Communication Technology (ICT) continues to play a significant role in transforming the administration of tax. It improves interaction between government and its citizens, transactional and informational. A number of studies have focused on ICT and tax administration, however, the full extent of its impact from these studies remains relatively unknown. This study reviews the literature on tax administration and ICT in order to acquire a structured view of its impact. Main purpose of study: To perform a systematic literature review of published articles to comprehend the impact of ICT on tax administration. This study provides a structured overview of the academic journal publications on ICT and tax administration. Method: This study adopts a systematic literature review approach. Academic articles published between 2007 and 2017 are reviewed to assess the impact of ICT on tax administration. These academic articles were sourced from renowned databases, namely: Scopus, Web of Science and Proquest. Only highly rated ABDC journal articles were analysed for the purpose of this study. Results: A total of 18 academic journals were sourced which specifically discuss ICT and tax administration. The study revealed that ICT positively impacts on tax administration. It creates an enabling environment for effective and efficient tax administration through simplification and continued audits through improved techniques and tools. Furthermore, taxpayeraÌ22́Ơ4́Øs perceptions improved as a result of reduced administration costs and increased voluntary compliance, improved governments decision-making strategies through increased revenue collection, tax planning and performance management. Moreover, it improves exchange information between governments through ICT information sharing techniques. Conclusions: The study revealed that ICT affects tax administration as follows: tax simplification, an audit tool, decision-making tool, impacts user perceptions and fairness towards compliance, and an information sharing tool with other tax agencies. However, it is recommended that additional studies should be undertaken from the policy perspective. The scope of this research article can be expanded to include articles published in journals other than the ABDC list and alterative years to that covered in this study.

This technical note is the first of three addressing information technology (IT) themes and issues relevant to tax administrations. This note focuses on the use of technology in tax administrations and how to develop an information technology strategic plan (ITSP). It is intended for tax administrations that are largely manual or have outdated legacy IT systems. The second note addresses how to select an IT system for core tax administrations functions. And the third note covers implementation of a commercial-off-the-shelf (COTS) system. These technical notes are primarily for use by tax administrations that have no technology to manage their core tax processes, or their technology is limited and outdated. These notes focus on core tax functions and do not address other business systems (e.g., payroll, finance, document, and asset management systems).

This technical note is the first of three addressing information technology (IT) themes and issues relevant to tax administrations. This note focuses on the use of technology in tax administrations and how to develop an information technology strategic plan (ITSP). It is intended for tax administrations that are largely manual or have outdated legacy IT systems. The second note addresses how to select an IT system for core tax administrations functions. And the third note covers implementation of a commercial-off-the-shelf (COTS) system. These technical notes are primarily for use by tax administrations that have no technology to manage their core tax processes, or their technology is limited and outdated. These notes focus on core tax functions and do not address other business systems (e.g., payroll, finance, document, and asset management systems).

This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.

This technical note is the second of three addressing information technology (IT) themes and issues relevant to tax administrations. This note addresses how to select a suitable IT system for core tax administration functions. Note one covers the use of IT in tax administrations and how to develop an information technology strategic plan (ITSP). The third note focuses on implementation of a commercial-off-the-shelf (COTS) system. These technical notes are primarily for tax administrations that have no technology to manage their core tax processes, or their technology is limited and outdated. These notes focus on core tax functions and do not address other business systems (e.g., payroll, finance, document, and asset management systems).

"Taxation, like politics, is the art of the possible -- yet most public finance texts ignore the critical role played by tax administration in restoring macroeconomic balance and promoting equity and efficiency. This volume fills a gap in the literature by linking tax policy and tax administration reform and exploring ways to improve taxpayer compliance. The papers included in the volume were prepared for a symposium sponsored by the Instituto de Estudios Fiscales of the Ministry of Finance of Spain. The editors are authorities on tax policy and administration and have published extensively on tax issues."--P. [4] of cover.

This paper examines the impact of e-invoicing on firm tax compliance and performance using administrative tax data and quasi-experimental variation in the rollout of VAT electronic invoicing in Peru. We find that e-invoicing increases reported firm sales, purchases and value-added by over 5 percent in the first year after adoption. The impact is concentrated among smaller firms and sectors with higher rates of non-compliance, suggesting that e-invoicing enhances compliance by lowering compliance costs and strengthening deterrence. The reform’s positive effects on tax collection are hindered by shortcomings in the VAT refund mechanism in Peru, suggesting that digital tools such as e-invoicing should be complemented by other reforms to improve revenue mobilization.