The manual is designed to be a useful resource for tax officials,
policymakers responsible for domestic revenue mobilization, and IT staff
or tax professionals in nations exploring how to establish an integrated
platform for managing tax to enhance compliance. The manual explains
the foundations of tax ICT in tax administration, the main challenges
in taxation, and tax compliance risk management and it describes
the most essential components of innovative new technologies, such
as AI and Blockchain, from a practical standpoint. In this regard, the
key agents involved in the administration of tax obligations from the
managerial and operational arenas, such as tax experts and data
analysts, can use this manual as a resource to delve deeper into the
possibilities offered by ICT and taxation