Several administrations have adopted electronic fiscal devices (EFDs) in their quest to combat noncompliance, particularly as regards sales and the value-added

Several administrations have adopted electronic fiscal devices (EFDs) in their quest to combat noncompliance, particularly as regards sales and the value-added

To improve the management of tax compliance risks, tax administrations are increasingly seeking opportunities to enhance their access and use of data. For many

Using cross-country data, this note explores the potential impact of selected digital technologies on tax collection and compliance. The analysis makes use of m

Widespread voluntary tax compliance plays a significant role in countries’ efforts to raise the revenues necessary to achieve Sustainable Development Goals. A