A Changing Technological Landscape and the Impact on Tax Revenue Collection and Processes

Technological developments have increasingly impacted the way individuals and businesses conduct their affairs with possible spill-on effects on tax revenue collection and processes which may require tax administrations to adapt, renew and or evolve to deliver seamless, easy and transparent processes to meet merging demands. As a consequence, tax administrations are increasingly seeking ways to exploit technological developments to enhance tax compliance, which extends beyond filing tax returns to a wider range of processes many of which take place outside the view and control of tax administration. This short article explores the trends in tax compliance as influenced by technology and how one tax administration, the Kenya Revenue Authority, is adapting to the emergence of mobile payment platforms and future potential.