{"type":"script","doc_desc":{"producers":[{"name":"Reproducibility WBG","abbr":"DECDI","affiliation":"World Bank - Development Impact Department","role":"Verification and preparation of metadata"}],"prod_date":"2026-09-30","version":"1"},"project_desc":{"authoring_entity":[{"name":"Nadia Novik","affiliation":"World Bank","email":"nnovik@worldbank.org"},{"name":"Chris Evans","affiliation":"UNSW Sydney & University of Pretoria","email":"cc.evans@unsw.edu.au"},{"name":"Binh Tran-Nam","affiliation":"UNSW Sydney","email":"b.tran-nam@unsw.edu.au"}],"title_statement":{"title":"Reproducibility package for The Impact Of Digitalisation And Technological Development On Tax Administration, Compliance And Complexity: An Exploratory Study","idno":"RR_WLD_2026_744"},"data_statement":"All data sources are publicly available and included in the reproducibility package. (Open Data)","software":[{"name":"Stata","version":"15MP"},{"name":"Flourish"}],"scripts":[{"title":"Reproducibility package for The Impact Of Digitalisation And Technological Development On Tax Administration, Compliance And Complexity: An Exploratory Study","date":"2026-09","notes":"Computational reproducibility verified by Development Impact (DECDI) Analytics team, World Bank.","instructions":"See README in reproducibility package.","file_name":"RR_WLD_2026_744","zip_package":"RR_WLD_2026_744.zip","dependencies":"Stata dependencies are listed in the ado folder."}],"repository_uri":[{"name":"Reproducible Research Repository (World Bank)","uri":"https:\/\/reproducibility.worldbank.org"}],"production_date":"2026-09-30","abstract":"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.","geographic_units":[{"name":"World","code":"WLD"}],"keywords":[{"name":"Tax Digitalization"},{"name":"Tax Administration"},{"name":"Tax Compliance"},{"name":"Tax Complexity"},{"name":"Digital Transformation"},{"name":"E-Filing"},{"name":"B-Ready"},{"name":"Compliance burden"},{"name":"Complexity reallocation"},{"name":"Pre-filled tax returns"},{"name":"Taxpayer services"},{"name":"Taxpayer portals"}],"topics":[{"id":"H20","uri":"https:\/\/www.aeaweb.org\/econlit\/jelCodes.php?view=jel","vocabulary":"Journal of Economic Literature (JEL)","name":"General","parent_id":"H2"},{"id":" H25","uri":"https:\/\/www.aeaweb.org\/econlit\/jelCodes.php?view=jel","vocabulary":"Journal of Economic Literature (JEL)","name":"Business Taxes and Subsidies","parent_id":"H2"},{"id":" H26","uri":"https:\/\/www.aeaweb.org\/econlit\/jelCodes.php?view=jel","vocabulary":"Journal of Economic Literature (JEL)","name":"Tax Evasion and Avoidance","parent_id":"H2"},{"id":" O33","uri":"https:\/\/www.aeaweb.org\/econlit\/jelCodes.php?view=jel","vocabulary":"Journal of Economic Literature (JEL)","name":"Technological Change: Choices and Consequences \u2022 Diffusion Processes","parent_id":"O3"},{"id":" L86","uri":"https:\/\/www.aeaweb.org\/econlit\/jelCodes.php?view=jel","vocabulary":"Journal of Economic Literature (JEL)","name":"Information and Internet Services \u2022 Computer Software","parent_id":"L8"}],"output":[{"type":"Working Paper","description":"Policy Research Working Paper (PRWP)","title":"The Impact Of Digitalisation And Technological Development On Tax Administration, Compliance And Complexity: An Exploratory Study"}],"language":[{"name":"English","code":"EN"}],"technology_requirements":"Run time: Under 2 minutes","disclaimer":"The materials in the reproducibility packages are distributed as they were prepared by the staff of the International Bank for Reconstruction and Development\/The World Bank. The findings, interpretations, and conclusions expressed in this event do not necessarily reflect the views of the World Bank, the Executive Directors of the World Bank, or the governments they represent. The World Bank does not guarantee the accuracy of the materials included in the reproducibility package.","license":[{"name":"MIT License","uri":"https:\/\/opensource.org\/license\/mit"},{"name":"World Bank IGO Rider","uri":"https:\/\/github.com\/worldbank\/metadata-editor\/blob\/main\/WB-IGO-RIDER.md"}],"contacts":[{"name":"Nadia Novik","affiliation":"World Bank","email":"nnovik@worldbank.org"},{"name":"Reproducibility WBG","affiliation":"World Bank","email":"reproducibility@worldbank.org"}],"datasets":[{"name":"Business Ready (B-READY) 2025 - Economy Answer Data","uri":"https:\/\/www.worldbank.org\/en\/businessready","access_type":"Data is publicly available and included in the reproducibility package.","note":"File location: data\/02_B-READY-2025-EconomyAnswer.xlsx Economy-level answers to each questionnaire question for 101 economies across all 10 B-READY topics. This package uses sheet 07_Taxation, variables for questionnaire questions Q30 and Q52-Q68. The file is\nincluded in the package; replicators can also download it from the Business Ready data page.","license":"Creative Commons Attribution 4.0 International License (CC BY 4.0)","citation":"World Bank. 2025. \"Business Ready 2025\" [dataset]. Washington, D.C.: World Bank Group.\nhttp:\/\/documents.worldbank.org\/curated\/en\/099122925140531373. Access date: January 2026.","license_uri":"https:\/\/creativecommons.org\/licenses\/by\/4.0\/"},{"name":"Business Ready (B-READY) 2025 - Global Variables","uri":"https:\/\/reproducibility.worldbank.org\/catalog\/428","access_type":"Data is publicly available and included in the reproducibility package.","note":"File location: data\/Global_variables.dta. Economy metadata - income group classification (World Bank Atlas method, FY2025), geographic region, and ISO country code for all B-READY 2025 economies. Income group source: https:\/\/datahelpdesk.worldbank.org\/knowledgebase\/articles\/906519. The file is distributed as part of the reproducibility package for Business Ready 2025, where it is located at Reproducibility package\/01_Raw\/03_Topic_Data\/Global_variables.dta.","license":"Modified BSD3","citation":"World Bank. (2025). Reproducibility package for Business Ready 2025. World Bank. https:\/\/doi.org\/10.60572\/WNS7-4D69. Access on January 2026.","license_uri":"https:\/\/opensource.org\/license\/bsd-3-clause\/"}],"reproduction_instructions":"To reproduce the findings in this paper, a replicator must:\n1. **Run the Package:**\n  - Update the working directory in line 100 of the do-file `reproduce_figures`, and run it.","technology_environment":" Paper exhibits were reproduced on a computer with the following specifications:\n - OS: Windows 11 Enterprise\n - Processor:  INTEL(R) XEON(R) PLATINUM 8562Y+   2.80 GHz  (2 processors)\n - Memory: 32.0 GB  "},"datacite":{"creators":[{"givenName":"Nadia","familyName":"Novik","nameType":"Personal","affiliation":[{"name":"World Bank Group","affiliationIdentifier":"https:\/\/ror.org\/02md09461","affiliationIdentifierScheme":"ROR","schemeUri":"https:\/\/ror.org"}]},{"givenName":"Chris","familyName":"Evans","nameType":"Personal","affiliation":[{"name":"UNSW Sydney & University of Pretoria","affiliationIdentifierScheme":"ROR","schemeUri":"https:\/\/ror.org"}]},{"givenName":"Binh","familyName":"Tran-Nam","nameType":"Personal","affiliation":[{"name":"UNSW Sydney","affiliationIdentifierScheme":"ROR","schemeUri":"https:\/\/ror.org"}]}],"titles":[{"lang":"en","title":"Reproducibility package for The Impact Of Digitalisation And Technological Development On Tax Administration, Compliance And Complexity: An Exploratory Study"},{"title":"RR_WLD_2026_744","titleType":"Other"}],"publisher":"World Bank","publicationYear":"2026","types":{"resourceType":"Reproducibility package","resourceTypeGeneral":"Other"},"url":"https:\/\/reproducibility.worldbank.org\/index.php\/catalog\/study\/RR_WLD_2026_744","language":"en"},"tags":[{"tag":"DOI"},{"tag":"Open Code"},{"tag":"Open Data"}],"schematype":"script"}