Motivated by the momentous rise in the new economy, the implementation of the African
Continental Free Trade Area agreement, and the expected rebound of foreign direct …

It attempts to empirically understand the role of Information and Communication Technology
infrastructure and governance quality in direct and indirect tax revenues mobilisation for the …

Many countries are still struggling to increase the collection of domestic revenue. Financial
inclusion has the potential to raise massive income in any country. As people become more …

In addition to performing their basic fiscal functions, governments in developing economies
are constantly challenged by new and re-emerging socioeconomic issues such as …

Domestic revenue mobilisation is fundamental if African countries are to fund investments in
health, education, infrastructural development, economic growth, human capital …

Motivated by the momentous rise in ICT diffusion, the implementation of the African
Continental Free Trade Area agreement, and the expected rebound of foreign direct …

Background The tax challenges of digitalization have been the focus of much research by
academics and policymakers at both national and international levels in recent years (OECD …

With the advancement of the fourth industrial revolution which is marked by digitalization of
processes, there is a need to ensure that methods of collecting government revenue is …

The main source of financing public expenditures in Turkey is tax revenues. Especially in
recent years, the development of the country's economy, the increase in national income per …

Résumé Le développement et l'usage des Technologies de l'Information et de la
Communication (TIC) enAfrique ont considérablement progressé au cours des deux …