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

Bassongui, Nassibou; Houngbédji, Honoré S.

doi:10.21203/rs.3.rs-2429085/v1

Cited by 3 publications

(3 citation statements)

References 9 publications

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“…However, since audits are costly for tax authorities, it is not possible to systematically audit all taxpayers. Bassongui and Houngbédji (2021) also developed a conceptual model of the tax-digitalization nexus and showed that digitalization improves tax efforts through three main channels. First, digitalization improves the tax base and tax compliance by giving better information to tax authorities on the identification of individuals and economic activities such as bank transactions and interest income.…”

Section: Methodsmentioning

confidence: 99%

Monetary Policy and Governance, Commodity Price Volatility and Tax Revenues in Sub-Saharan Africa

Houngbédji

Bassongui

2023

Public Finance Review

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This paper investigates the mitigating role of monetary policy and governance in the tax revenue effects of commodity price volatility (CPV) in sub-Saharan Africa. We propose a dynamic panel threshold regression to take into account both the nonlinearity in the relationship between tax revenues and CPV and the endogeneity issues. The estimations show that CPV hurt tax revenues only in the high regime of CPV. Thus, a one-standard-deviation increase in CPV significantly reduces sub-Saharan Africa tax revenues. We also show that low-interest rate, better credits to the economy, and better control of corruption mitigate the detrimental effects of CPV. Sub-Saharan African policymakers should promote accommodative monetary policies, nonconventional monetary policies, and good political governance to tackle the detrimental effects of CPV.

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Section: Methodsmentioning

confidence: 99%

Monetary Policy and Governance, Commodity Price Volatility and Tax Revenues in Sub-Saharan Africa

Houngbédji

Bassongui

2023

Public Finance Review

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“…They emphasized the need for taxpayers and tax authorities to devise strategies to address taxation issues arising from transactions in the digital economy. Additionally, Bassongui & Houngbédji (2023) presented a conceptual model illustrating the impact of tax digitalization on tax revenues in Sub-Saharan Africa, emphasizing the channels through which the digital economy affects tax revenues. This underscores the importance of understanding the implications of digitalization on tax compliance and revenue mobilization.…”

Section: Future Trends and Policy Implicationsmentioning

confidence: 99%

Legal Frameworks and Tax Compliance in the Digital Economy: A Finance Perspective

Beatrice Oyinkansola Adelakun,

Joseph Kuba Nembe,

Bisola Beatrice Oguejiofor

et al. 2024

Eng. sci. technol. j.

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In the wake of rapid digitalization, the landscape of commerce has undergone a profound transformation, presenting unprecedented challenges to traditional tax systems and legal frameworks. This abstract examines the evolving dynamics of tax compliance within the digital economy through the lens of finance. The digital economy encompasses a broad spectrum of economic activities facilitated by digital technologies, including e-commerce, digital platforms, and virtual currencies. These innovations have blurred the boundaries of traditional tax jurisdictions, leading to complexities in determining tax liabilities and enforcement mechanisms. As such, the adequacy of existing legal frameworks in addressing tax challenges posed by the digital economy has come under scrutiny. From a finance perspective, ensuring tax compliance in the digital economy involves understanding the intricate interplay between technology, business models, and regulatory frameworks. Digital businesses often operate across multiple jurisdictions, exploiting loopholes and jurisdictional discrepancies to minimize tax obligations. Such practices have raised concerns regarding tax fairness and the erosion of tax bases, prompting policymakers to explore new regulatory approaches. One key aspect of addressing tax compliance in the digital economy is the development of international cooperation and coordination mechanisms. Given the transnational nature of digital transactions, effective tax enforcement requires collaboration among countries to combat tax evasion and profit shifting. Initiatives such as the Base Erosion and Profit Shifting (BEPS) project by the OECD seek to establish common standards and guidelines for taxing digital businesses. Moreover, the emergence of innovative technologies, such as blockchain and artificial intelligence, presents both opportunities and challenges for tax authorities. While these technologies offer potential solutions for enhancing tax administration and enforcement, they also introduce new complexities, such as the anonymity of transactions and the difficulty of tracking digital assets. Navigating the complexities of tax compliance in the digital economy requires a multifaceted approach that integrates legal, technological, and financial perspectives. By fostering international cooperation, leveraging technological innovations, and adapting regulatory frameworks, policymakers can mitigate tax challenges and promote a fair and sustainable tax system in the digital age. Keywords: Tax, Digital Economy, Finance, Legal, Review.

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“…This is in response to the shifting behavior of individuals increasingly relying on digital platforms. Bassongui and Houngbédji (2023) demonstrates that digitizing taxes might lead to a substantial rise in revenue from taxes.…”

Section: Introductionmentioning

confidence: 99%

The Impact of Digital Taxation Implementation and Taxpayer Knowledge on Tax Revenue Obstacles, Moderated by Incentive Policy

Susilowati,

Mappanyukki

2024

The Winners

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The COVID-19 pandemic’s worsening economic conditions increased obstacles in tax revenue. The obstacles that arise during the tax collection process take the form of tax evasion and tax avoidance by citizens. The research aimed to empirically prove the impact of digital taxation, taxpayer knowledge, and tax incentive policies during the COVID-19 pandemic, with tax obstacles as the dependent variable. The comprehensive discussion of the relationship between all variables in the research is a novelty of previous studies, which were carried out partially. The research population comprised corporate taxpayers in Jakarta, with a sample of 50 corporate taxpayers selected as the respondents usingconvenience sampling techniques. The data analysis technique used was quantitative, utilizing PLS-SEM (Partial Least Squares-Structural Equation Model). The research results indicate that implementing digital taxation and taxpayer knowledge significantly and negatively affect tax revenue obstacles. Moreover, tax incentive policies during the COVID-19 pandemic were a quasi-moderator variable that strengthens tax obstacles’ adverse and significant effects. The research implications highlighted the crucial role of digital taxation and taxpayer knowledge in mitigating obstacles to tax revenue. The findings suggest that effectively implementing digital taxation measures and enhancing taxpayer knowledge can significantly reduce tax evasion and avoidance hindrances.

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

Cited by 3 publications

References 9 publications

Monetary Policy and Governance, Commodity Price Volatility and Tax Revenues in Sub-Saharan Africa

Monetary Policy and Governance, Commodity Price Volatility and Tax Revenues in Sub-Saharan Africa

Legal Frameworks and Tax Compliance in the Digital Economy: A Finance Perspective

The Impact of Digital Taxation Implementation and Taxpayer Knowledge on Tax Revenue Obstacles, Moderated by Incentive Policy

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