Quotation Migai, Clement. 2017. A Changing Technological Landscape and the Impact on Tax Revenue Collection and Processes. Transforming Tax Administrations and Involving Stakeholders. Miguel Silva Pinto, David Woods and Agnes Kovago. Budapest, Hungary: Intra-European Organisation of Tax Administrations (IOTA). https://www.iota-tax.org/sites/default/files/pub/transforming_tax_administration/index.html#p=4


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Abstract

Technological developments have increasingly impacted the way individuals and businesses conduct their affairs with possible spill-on effects on tax revenue collection and processes which may require tax administrations to adapt, renew and or evolve to deliver seamless, easy and transparent processes to meet merging demands. As a consequence, tax administrations are increasingly seeking ways to exploit technological developments to enhance tax compliance, which extends beyond filing tax returns to a wider range of processes many of which take place outside the view and control of tax administration. This short article explores the trends in tax compliance as influenced by technology and how one tax administration, the Kenya Revenue Authority, is adapting to the emergence of mobile payment platforms and future potential.

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Publication's profile

Status of publication Published
Affiliation WU
Type of publication eBook/chapter in eBook
Language English
Title A Changing Technological Landscape and the Impact on Tax Revenue Collection and Processes
Title of whole publication Transforming Tax Administrations and Involving Stakeholders
Editor Miguel Silva Pinto, David Woods and Agnes Kovago
Location Budapest, Hungary
Publisher Intra-European Organisation of Tax Administrations (IOTA)
Year 2017
URL https://www.iota-tax.org/sites/default/files/pub/transforming_tax_administration/index.html#p=4

Associations

People
Migai, Clement (Details)
Organization
Austrian and International Tax Law IN (Details)
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