Digital Revolutions in Public Finance

doi:10.5089/9781484315224.071

Cited by 13 publications

(8 citation statements)

References 126 publications

(208 reference statements)

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“…Endogenous theories of economic growth have well documented the impacts of ICTs on economic development (Romer, 1990). Many authors also support the positive effects of the digital economy on tax revenues (Gupta et al, 2017;Ndung'u, 2017). In this study, we develop a conceptual model that conceptualises channels through which the digital economy could affect tax revenue mobilisation.…”

Section: Conceptual Frameworkmentioning

confidence: 95%

Impacts of Tax Digitalisation on Tax Revenues in Sub-Saharan Africa: A Systematic Review

Bassongui

Houngbédji

2023

Preprint

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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.

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Section: Conceptual Frameworkmentioning

confidence: 95%

Impacts of Tax Digitalisation on Tax Revenues in Sub-Saharan Africa: A Systematic Review

Bassongui

Houngbédji

2023

Preprint

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“…Digitalisation has emerged as a potential solution to combat corruption and enhance DRM in these nations. The adoption of digital technologies in governance, financial systems, and public service delivery has shown promise in reducing opportunities for corrupt practices, enhancing transparency, and improving overall efficiency (Gupta et al 2017). Digitalisation offers the potential to create more streamlined and accountable revenue collection processes, enabling governments to boost their resource mobilisation efforts and allocate funds more effectively to critical development initiatives.…”

Section: The Moderating Effect Of Digitalisation On the Relationship ...mentioning

confidence: 99%

The Moderating Effect of Digitalisation on the Relationship between Corruption and Domestic Resource Mobilisation: Evidence from Developing Countries

JALLOH,

JACKSON

2023

Theor. Pract. Res. Econom. Fields

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Purpose: Domestic Resource Mobilisation (DRM) is vital for government financing of essential sectors like infrastructure, education, and healthcare, but corruption impedes revenue collection and erodes trust in government institutions. Nevertheless, digitalisation offers a promising way to combat corruption and improve DRM. This study aims to explore how digitalisation can enhance transparency and efficiency in addressing these issues by specifically investigating how digitalisation can moderate the relationship between corruption and DRM in developing nations. Methodology: Utilizing panel data of 65 developing countries from 2007 to 2019, a Panel Corrected Standard Errors (PCSE) estimator was employed. Findings: The findings indicate that corruption negatively affects DRM, while digitalisation has a positive influence. Importantly, digitalisation was found to moderate the adverse impact of corruption on DRM, albeit after a certain threshold level of digitalisation. Across regions, the net effect of this interaction varied, with some regions experiencing negative consequences. Notably, the existence of a threshold level of digitalisation above which its influence becomes more pronounced in mitigating corruption's impact on DRM revealed that the association is non-linear. Originality: This study addressed an important gap in the literature by examining how digitalisation moderates the connection between corruption and DRM in developing countries, offering nuanced insights into the feasibility of leveraging digital technologies to bolster revenue mobilisation despite corruption challenges. Implication: These results have significant implications for policymakers, highlighting the potential of digitalisation to enhance revenue mobilisation and combat corruption in developing countries, albeit with context-specific considerations.

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“…Since the 1980s, public financial management reforms have relied on information and communication technology (Bergmann, 2021;Gupta et al, 2017), recently labeled as digital transformation (Hanelt et al, 2021). Consensus around the definition of digital transformation is still fragile, but it can be broadly described as an organizational change triggered and shaped by the widespread diffusion of digital technologies (Hanelt et al, 2021).…”

Section: Public Financial Management Reforms and The Implementation O...mentioning

confidence: 99%

“…Public financial management reforms involving budgeting, accounting, and accountability have relied on the digitization and digitalization of processes since the 1980s (Bergmann, 2021;Gupta et al, 2017). Scholars have been discussing the early stages of local governments' public financial management digital transformation and have pointed to the central role of information technology in the implementation of several reforms such as the adoption of accrual accounting (Azevedo et al, 2020;Cohen et al, 2007;Dissanayake et al, 2020;McLeod & Harun, 2014) and the impact of technology on governments' efficiency and effectiveness (Gil-Garcia et al, 2018;Simpson et al, 2020), transparency, and accountability (Lindquist & Huse, 2017;Pina et al, 2010).…”

Section: Introductionmentioning

confidence: 99%

Accountants’ postures under compulsory digital transformation imposed by government oversight authorities

Lino

Aquino

Neves³

2021

Financ Acc Manag

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Governments are becoming digital; however, a shift toward digital transformation may not always occur voluntarily. For example, despite their willingness or skills, local government accountants are usually forced to adopt a digital innovation to comply with requirements from top-down public financial management reforms-a typical case of compulsory digital transformation. We observe local government accountants' attitudes toward compulsory digital transformation and their effects on the comprehensiveness of the digital transformation linked to accounting reforms in place. We empirically analyzed the public financial management oversight function in Brazil, in which digitalization requires local government accountants to report financial information to external authorities via computerized tools. Relying on interviews and an open-ended survey with local government accountants, our findings revealed how Brazilian government accountants deal with compulsory digital transformation in the context of task overload. Most of the accountants present a resigned posture in which they opt to comply with the oversight authorities' deadlines at the expense of reductions in the reported data's accuracy. However, other accountants assume a visionary posture by adopting a transformative attitude and turning the mandatory digital transformation to their advantage to favor a 202

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Digital Revolutions in Public Finance

Cited by 13 publications

References 126 publications

Impacts of Tax Digitalisation on Tax Revenues in Sub-Saharan Africa: A Systematic Review

Impacts of Tax Digitalisation on Tax Revenues in Sub-Saharan Africa: A Systematic Review

The Moderating Effect of Digitalisation on the Relationship between Corruption and Domestic Resource Mobilisation: Evidence from Developing Countries

Accountants’ postures under compulsory digital transformation imposed by government oversight authorities

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