CONTEMPORARY REFORM IN TAX ADMINISTRATION: ENHANCING COMPLIANCE THROUGH TECHNOLOGY
Abstract
Tax administration systems across the globe are undergoing fundamental structural transformation driven by digital innovation and policy reform. This paper examines how technology-driven reforms in tax administration improve taxpayer compliance, with particular focus on African and comparable developing-economy contexts. Drawing on conceptual frameworks rooted in the Technology Acceptance Model and the Slippery Slope Framework, alongside empirical evidence from Nigeria, Kenya, Ghana, Rwanda, and selected global cases, the study is guided by two objectives: to assess the role of technology-driven reforms in improving voluntary tax compliance among individual and corporate taxpayers; and to evaluate the institutional and infrastructural factors that moderate the effectiveness of such reforms. Findings indicate that e-filing platforms, mobile payment systems, electronic invoicing mandates, and data analytics tools produce measurable compliance gains when deployed within supportive institutional environments. However, gains are moderated by digital infrastructure quality, taxpayer literacy, and the depth of trust between revenue authorities and taxpayers. The paper concludes with evidence-based policy recommendations for developing economies pursuing fiscal modernization.
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Published in JOURNAL OF ACCOUNTING, FINANCE & MANAGEMENT DISCOVERY WUKARI
ISSN: 2714-2574
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