Reproducibility package for The Impact Of Digitalisation And Technological Development On Tax Administration, Compliance And Complexity: An Exploratory Study

The rapid pace of digitalisation and technological development has fundamentally transformed modern tax systems. Advances in information and communication technology, artificial intelligence and data analytics are reshaping the ways in which tax administrations operate, taxpayers comply and governments design tax policies. Against this background, the paper has three specific objectives: to review the development and implementation of tax digitalisation; to examine the impact of tax digitalisation on tax compliance; and to assess the impact of tax digitalisation on tax complexity. As part of the first objective, the paper considers, as a case study, the recently launched B-READY Project by the World Bank, which highlights the growing importance of digitalisation in the operation of tax systems worldwide. Drawing on recent developments in OECD, World Bank Group and IMF policy reports and the academic literature, the paper offers a conceptual framework for understanding the paradox of how digital transformation simultaneously promotes efficiency and transparency and reduces operational and computational compliance burdens on the one hand, while generating new forms of administrative and regulatory complexity on the other. The paper concludes by outlining key policy implications and suggesting directions for future research on balancing technological innovation with tax simplicity and equity.