The TADAT framework and its usage is a welcome addition to support attempts to collect comparable tax administrations’ performance information.
This policy brief addresses the following questions; Has the ICT-supported tax systems adoption and implementation helped African RAs improve tax revenue performance and efficiencies?
This study seeks to investigate the institutional and economic factors that determine tax compliance in general. An understanding of such factors will help African tax administrations and policymakers to better formulate and execute policies for improving levels of tax compliance in Africa.
The International Labour Organisation (ILO) estimates that the informal sector employs at least 50% of the world’s manpower and for small, micro, and medium enterprises, more than 90% of their total labour force are engaged in the sector (ILO, 2021).
Some of the findings in this paper show that as of 2020, and including ATO countries, the use of digital tax registers continues to be embraced to the tune of 73.68%. They have also embraced the use of online filing up to 76%, continued to record an expansion in the use of electronic payment systems at an 88% rate, and the uptake of Call Centers to improve service delivery has reached 50.09%.