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- Mar 2025
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www.elibrary.imf.org www.elibrary.imf.org
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Digital taxpayer services that facilitate taxpayer compliance, such as online filing, have become almost ubiquitous in advanced economies (AEs) and are more frequently employed for value-added tax (VAT) and corporate income tax (CIT) than for personal income tax (PIT)
Digital infrastructure on taxes varies based on advanced or developing countries.
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(Okunogbe and Santoro 2023)
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domestic revenue mobilization
Domestic Revenue mobilization refers to increasing government revenues.
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