IMF-利用数字技术促进税收征管（英）

Leveraging Digital Technologies in Boosting Tax Collection Manabu Nose, Nicola Pierri, and Jiro Honda WP/25/89 IMF Working Papers describe research in progress by the author(s) and are published to elicit comments and to encourage debate. The views expressed in IMF Working Papers are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management. 2025 MAY * We thank Vitor Gaspar, Juan Toro, Nikolay Gueorguiev, Shafik Hebous, Jean-Marc Atsebi, Aiko Mineshima, Kerstin Gerling,Naima Smaini, Liz Gavin, Serge Mani, Stoyan Markov, Patricio Barra, Shan Zhong, Enrique Rojas, Seydou Coulibaly, FaycalSawadogo, Herve Tourpe, Solomon Frankosiligi, Emmanuel Crown, and IMF Fiscal Affairs Department seminar participants for theirinsightful comments. We benefited from excellent research assistance from Dhruv Gandhi at the initial stage of this project.© 2025 International Monetary Fund WP/25/89IMF Working Paper Fiscal Affairs Department Leveraging Digital Technologies in Boosting Tax Collection Prepared by Manabu Nose, Nicola Pierri, and Jiro Honda* Authorized for distribution by Nikolay Gueorguiev May 2025 IMF Working Papers describe research in progress by the author(s) and are published to elicit comments and to encourage debate. The views expressed in IMF Working Papers are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management. ABSTRACT: This paper explores how digitalization in the corporate sector can boost tax revenue collection,. finding that stronger firm digitalization is associated with higher tax revenues across countries and also higher tax paid across firms. The cross-country estimates illustrate that a one-standard-deviation increase in firm digitalization is associated with an increase in tax revenues-to-GDP by up to 3 percentage points, conditional upon the level of digitalization of tax administration (GovTech). A firm-level analsis reveals that firm digitalization significantly improves tax compliance among high-risk taxpayers, such as small and informal enterprises, particularly in the service sector. This indicates that digitalization not only broadens the corporate tax base but also plays a crucial role in improving tax compliance. Moreover, both country and firm-level analyses reveal a significant synergy between firm digitalization and GovTech, undescoring the importance of promoting both to enhance tax collection. These analyses also suggest that, in developing countries, it is essential to create enabling environments for firm digitalization and GovTech and address any constraints to achieve their synergy effects. RECOMMENDED CITATION: M. Nose, N. Pierri, and J. Honda (2025), “Leveraging Digital Technologies in Boosting Tax Collection.” IMF Working Paper 25/89. JEL Classification Numbers: H20, H21, H25, H32, H83, O10 Keywords: Tax compliance; Public-Private digitalization; GovTech Author’s E-Mail Address: mnose@IMF.org; n