Information Technology in Tax Administration in Developing Countries

This study explores the factors for successful tax administration modernization programmes and compares the most important integrated software solutions for tax administration. The study also offers an overview on the experience in 13 diverse developing countries with IT-based tax reform as well as activities from major donors active in this area. Finally, a set of key recommendations covering strategic, economic as well as technological dimensions help tax administrations to assess the readiness conditions of their own institution, to avoid frequent mistakes in planning and conducing such programmes and to take the necessary steps before, during and after IT implementation.