Electronic Sales Register Machines, Tax Enforcement and Tax outcomes
The research examines the role of information technology (IT) in tax administration in a setting with limited fiscal capacity. Increased use of IT is one of the most important aspects of reforms in tax administration throughout the developing countries to increase fiscal capacity. However, there is a dearth of systematic empirical study on those reforms. The project, taking advantage of the recent expansion in electronic sales register machines (ESRMs) in Ethiopia, intends to study the empirical implication of IT use in tax administration and shed some light on the potential effect of such reforms.
Building fiscal capacity in developing countries: Evidence on the role of information technology
Merima Ali, Abdulaziz B. Shifa, Abebe Shimeles and Firew Woldeyes
National Tax Journal
Pre-colonial centralization and tax compliance norms in contemporary Uganda
Merima Ali and Odd-Helge Fjeldstad