Review of Tax Payment Technologies: Uses, Benefits, Drawbacks, and Future Options

This is the first report in a series focusing on digital payments and ID technologies. It will examine how tax administrations use digital payment systems – including mobile money technologies – to bolster tax collection and improve the provision of key taxpayer services. Relying on a review of existing evidence, it will also assess the key benefits, enablers, and shortcomings of payment systems and propose a research agenda to inform decision-makers’ investments in these technologies.