مجلة الميادين الإقتصادية
Volume 8, Numéro 1, Pages 255-274
2025-12-30
Exploring Digital Paths Towards Formalizing The Informal Economy: Synthesis Of International Best Practices In Tax Administration
Authors : Ould Maamar Oussama .
Abstract
In order to achieve comprehensive tax compliance, the tax administration uses several tools to contain the informal economy, many of which rely on modern technologies. This study aims to synthesize international best practices, in a readily useable and understandable way for policymakers. We adopted the descriptive analytical approach and used thematic coding as main research tool. We have found that technology is a necessary wherewithal to formalize the informal economy, by providing new data sources, significantly raising the detectability of informality and tax evasion, and fostering voluntary compliance through digital proximity. Likewise, we have identified 10 technological levers divided into 3 modes of action. Furthermore, we accompanied these findings with numerous practical recommendations for policymakers to enhance their efficacy, and suggested some relevant and important research paths.
Keywords
Informal Economy ; e-Formalization ; Policy ; Tax Administration ; Best Practices
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