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Publication Information
Published by: Admin
Published: 20 hours ago
View: 6
Pages: 49
ISBN: 1
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Abstract
This paper examines the effect of information
and communication technologies (ICT) on tax revenue mobilization (TRM) in 98
countries over the period 2008–2020. Using a multidimensional ICT index from
UNCTAD and employing both fixed-effects OLS and System-GMM estimators, the
study provides consistent evidence that ICT significantly enhances tax revenue
mobilization. The findings remain robust when alternative ICT proxies and
disaggregated tax indicators are used, and when endogeneity is addressed
through Lewbel’s heteroskedasticity-based IV–2SLS estimator. The analysis
further reveals that ICT influences tax performance not only directly but also
indirectly through institutional quality and financial development, as shown by
formal mediation tests. These results underscore the critical role of
digitalization in strengthening fiscal capacity. Policy implications suggest
that expanding digital infrastructure, accelerating the dematerialization of
tax procedures, and improving institutional effectiveness are essential for
enhancing tax revenue performance.
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