The Effect of ICT on Tax Revenue Mobilization: A Global Perspective

Aristophane Dongmo (), Eric Tebeng (), Jose Nyamou () and Simplice Asongu
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Aristophane Dongmo: Dschang, Cameroon
Eric Tebeng: Yaoundé, Cameroon
Jose Nyamou: Douala, Cameroon

No 26/007, Working Papers of the African Governance and Development Institute. from African Governance and Development Institute.

Abstract: This paper examines the effect of information and communication technologies (ICT) on tax revenue mobilization (TRM) in 98 countries over the period 2008–2020. Using a multidimensional ICT index from UNCTAD and employing both fixed-effects OLS and System-GMM estimators, the study provides consistent evidence that ICT significantly enhances tax revenue mobilization. The findings remain robust when alternative ICT proxies and disaggregated tax indicators are used, and when endogeneity is addressed through Lewbel’s heteroskedasticity-based IV–2SLS estimator. The analysis further reveals that ICT influences tax performance not only directly but also indirectly through institutional quality and financial development, as shown by formal mediation tests. These results underscore the critical role of digitalization in strengthening fiscal capacity. Policy implications suggest that expanding digital infrastructure, accelerating the dematerialization of tax procedures, and improving institutional effectiveness are essential for enhancing tax revenue performance.

Keywords: ICT; Tax Revenue Mobilization (TRM); Digitalization; OLS; System-GMM; Mediation Mechanisms. (search for similar items in EconPapers)
Pages: 47 pages
Date: 2026-01
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http://www.afridev.org/RePEc/agd/agd-wpaper/7.The- ... obal-Perspective.pdf Revised version, 2026 (application/pdf)

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Journal Article: The effect of ICT on tax revenue mobilization: A global perspective (2026)
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