Digital revolutions in public finance / editors: Sanjeev Gupta, Michael Keen, Alpa Shah, and Geneviève Verdier. - Washington, DC : International Monetary Fund, [2017] - xvii, 343 pages : color illustrations ; 23 cm

Includes bibliographical references and index.

Introduction: reshaping public finance / Pushing the frontiers in tax policy and revenue administration -- Digitalization and taxation / Taxation and the peer-to-peer economy / Implications of digitalization for international corporate tax reform / Testing and implementing digital tax administration / Innovations in fiscal management -- Nowcashing: using daily fiscal data for real-time macroeconomic analysis / Instilling digital trust: blockchain and cognitive computing for government / Modernizing public service delivery and spending -- Using digital technology for public service provision in developing countries: potential and pitfalls / digital revolution and targeting public expenditure for poverty reduction / Country case studies -- Digitalization in Kenya: revolutionizing tax design and revenue administration / Fiscal policy consequences of digitalization and demonetization in India / Integration of government digitalization and public financial management--initial evidence / value of digitalizing government payments in developing economies / Sanjeev Gupta, Michael Keen, Alpa Shah, Geneviève Verdier -- Bas Jacobs -- Aqub Aslam, Alpa Shah -- Michael P. Devereux, John Vella -- Jingnan (Cecilia) Chen, Shaun Grimshaw, Gareth D. Myles -- Florian Misch, Brian Olden, Marcos Poplawski-Ribeiro, Lamya Kejji -- Arvind Krishna, Martin Fleming, Solomon Assefa -- Jenny C. Aker -- Ravi Kanbur -- Njuguna Ndung'u -- Rathin Roy, Suyash Rai -- Marco Cangiano, Alan Gelb, Ruth Goodwin-Groen -- Susan Lund, Olivia White, Jason Lamb. 1. Part I. 2. 3. 4. 5. Part II. 6. 7. Part III. 8. 9. The Part IV. 10. 11. 12. Part V. The

Digitization promises to reshape fiscal policy by transforming how governments collect, process, share, and act on information. More and higher-quality information can improve not only policy design for tax and spending, but also systems for their management, including tax administration and compliance, delivery of public services, administration of social programs, public financial management, and more. Countries must chart their own paths to effectively balance the potential benefits against the risks and challenges, including institutional and capacity constraints, privacy concerns, and new avenues for fraud and evasion. Support for this book and the conference on which it is based was provided by the Bill and Melinda Gates Foundation.

9781484315224 1484315227


Fiscal policy.
Política fiscal
Finanzas públicas
Procedimiento tributario.
Finance, Public.
Tax administration and procedure.

HJ 192.5 / D574 2017

339.52