Technology and Taxation in Developing Countries: From Hand to Mouse

791 National Tax Journal Vol. LXI, No. 4, Part 2 December 2008 Abstract Tax systems in developing countries, like those in more developed countries, face both new challenges and new possibilities as a result of technological change. In developing countries, taxpayers and tax administrations must cope with more diffi cult environments with fewer resources. Some issues (such as privacy, the benefi ts and costs of public/private partnerships, and corruption) are common to both developing and developed countries, but differ in relative importance in particular countries. Other issues (such as how new technology may or should infl uence the way a country’s tax system or particular taxes are designed and administered) may be more important in developing countries. This paper examines the general issues facing developing countries from technological changes and provides some promising examples of technological innovation and application in tax administration and tax policy.