This study examines the effect of ICT on tax revenue mobilisation in 23 sub-Saharan African countries between 2000 and 2020. To address our objectives, it utilises a feasible generalised least squares approach that accounts for both heteroscedasticity and autocorrelation challenges. Particularly, six measures of ICT (import of ICT goods, export of ICT goods, ICT trade, internet penetration, mobile phone penetration, and aggregate ICT index) and six tax measures (total tax, direct tax, indirect tax, taxes on income, profit, and capital gains, taxes on goods and services, and taxes on international trade) are explored in the study.
This article was first published by the Development Bank of Nigeria (DBN) Journal of Economics and Sustainable Growth.