Enhancing Tax Collection Efficiency Through Technology and Data

The chapter explores the challenges of tax collection in low- and middle-income countries and the importance of utilizing technology and data. Case studies from Liberia and Uganda illustrate the benefits of digitizing records, personalized communication, and leveraging third-party data to increase tax compliance. It also emphasizes the pivotal role of tax officials in leveraging technology, bridging the digital divide, and the need for systematic use of data for effective tax audits and evasion detection.