IT & Automation
In less developed countries, systems are often paper-based, or if there is some computerisation, it lacks integration. It can be tempting to think that automation of administration processes can be delayed, but the fact is that automation materially changes the way the revenue administration will be organised and the work it will do.
Other reforms may quickly become redundant if automation is not the basis for the reforms in the first place. The benefit to the revenue administration and taxpayers of automating is enormous over time and where it has not already been achieved, automation should be a key component of most revenue administration reform programmes.
It is often observed that automation also has the potential to tackle corruption because it reduces discretion and leaves a clear record of transactions with taxpayers that leads to accountability.