مجاميع المعرفة
Volume 12, Numéro 1, Pages 316-328
2026-05-31
Digital Tax Reforms: Learning From Global Experiences
Authors : Bestani Abdelkarim . Benata Mohammed .
Abstract
This paper is a comparative study of how tax systems in five representative countries on various continents (South Korea, Rwanda, Estonia, Brazil, and Australia) have been digitalized. Based on a documentary analysis of official sources (World Bank, OECD, IMF, AfDB, and national tax administrations), the analysis identifies the significant effects of digitalization on tax compliance, the decrease in the cost of collection, the widening of the tax base, and the enhancement of the revenue source. The findings indicate that first movers like Estonia and South Korea have over 95% compliance rates and at the same time collection costs less than 0.5%, whereas emerging countries like Rwanda do so through situation-specific solutions, especially mobile money. Nevertheless, there are still challenges in digital inclusion, cybersecurity, and data protection. The research suggests that developing nations should implement technology that suits their situation, establish institutional credibility, and regularly monitor major indicators (compliance, collection cost, revenue/GDP).
Keywords
Digitalization ; taxation ; tax compliance ; public revenue ; digital inclusion
Les articles similaires
Redda Khadidja
.
pages 554-573.
Medfouni Hynda
.
pages 254-290.
Hayoula Imane
.
Abdat Mourad
.
pages 01-25.
