New technologies are changing the way that tax administrations, taxpayers and their advisers interact, leading to a reduction in the compliance cost for taxpaye

This report looks at effective e-service provision by tax administrations, summarising eight critical areas, and explores big data management and portals, as we

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

Selection of studies relating to taxation in developing countries. The papers are organized under the following subjects: approaches to development taxation, le

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