United Nations Better Than Cash Alliance
In the face of the trifecta of fiscal adversity currently facing governments as a result of the COVID-19 pandemic, this report brings good news. It showcases a promising tool for emerging market governments to begin overcoming this adversity: tax system digitalization. The report is an evidence based and practical guide to help policymakers harness the full potential of tax digitalization. Detailed case studies show how three leading countries are digitizing tax administration systems as a strategy to increase domestic revenue. These cases underline the present urgency for governments to build effective, inclusive digital payments ecosystems to better cope with emergency situations in the future.
Rosengard, Jay K. "Success Factors in Tax Digitalization." United Nations Better Than Cash Alliance, October 2020.