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Transparency, Technology and Taxation

Transparency, Technology and Taxation

Richard M. Bird
ISBN13: 9781522500537|ISBN10: 1522500537|EISBN13: 9781522500544
DOI: 10.4018/978-1-5225-0053-7.ch002
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MLA

Bird, Richard M. "Transparency, Technology and Taxation." Handbook of Research on Public Finance in Europe and the MENA Region, edited by M. Mustafa Erdoğdu and Bryan Christiansen, IGI Global, 2016, pp. 11-29. https://doi.org/10.4018/978-1-5225-0053-7.ch002

APA

Bird, R. M. (2016). Transparency, Technology and Taxation. In M. Erdoğdu & B. Christiansen (Eds.), Handbook of Research on Public Finance in Europe and the MENA Region (pp. 11-29). IGI Global. https://doi.org/10.4018/978-1-5225-0053-7.ch002

Chicago

Bird, Richard M. "Transparency, Technology and Taxation." In Handbook of Research on Public Finance in Europe and the MENA Region, edited by M. Mustafa Erdoğdu and Bryan Christiansen, 11-29. Hershey, PA: IGI Global, 2016. https://doi.org/10.4018/978-1-5225-0053-7.ch002

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Abstract

Taxes and tax administration are important. Taxation is one of the main interfaces between state and society: how a tax system is administered may affect not only its yield, its incidence, and its efficiency but also the state itself. Taxation that is widely perceived to be unfair and administered capriciously and corruptly may not only bring the tax system into disrepute but weaken trust in government and even the legitimacy of the state. This paper discusses two important aspects of taxation – its ‘transparency' and the increasingly important role of information technology (IT) in tax administration, as well as how these two topics relate to the broader issues just mentioned.

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