Global Digitalization of Tax Administration: Lessons for Cameroon

Kelly Kingsley Mua, Sonia Kouam and Henri Kouam

MPRA Paper from University Library of Munich, Germany

Abstract: Digitalization is an essential tool for the delivery of public services. The emergence of such services has taken the form of electronically mediated services such as e-taxation or e-filing. The process of digitization has equally seen the emergence of better information, better systems, and better policies, which will improve transparency, accountability, and governance whilst boosting tax revenues in Cameroon. Additionally, fiscal policy can be more targeted, achieving specific objectives such as supporting domestic demand, boosting fixed business investment, not least introducing and expanding a social safety net. The paper concludes with recommendations that enhance transparent revenue collection, streamline administrative procedures, and bolster governance. The ultimate findings are that Digitization will facilitate access to the tax base, broaden it, and enable more agile fiscal policies designed to bolster incomes, consumption, and investment.

Keywords: Digitalization; Taxation; Artificial Intelligence; AI; Revenue Mobilization (search for similar items in EconPapers)
JEL-codes: H21 H26 H3 H30 H5 H54 (search for similar items in EconPapers)
Date: 2025-02-10, Revised 2025-02-25
New Economics Papers: this item is included in nep-pbe
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Published in Open Access Journal of Business and Economics 2.1(2025): pp. 1-12

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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:124571

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