عنوان مقاله [English]
The main purpose of this paper is to examine the impact of ICT on tax revenues in the selected middle income group with an emphasis on tax exemptions. The paper is based on the four ICT indicators (Internet users, Internet security services per million, subscribers per 100 people and mobile subscribers per hundred people). The use of different indicators of information and communication technology enables the acquisition of the effects of different aspects of information and communication technology on tax revenues. Also, the paper describes the size of the black economy as an indicator of tax evasion. The results of model estimation using the method of generalized moments during the period of 2002 - 2015 showed that ICT and tax evasion have a significant effect on tax revenues in the group of selected countries. Information technology is both a threat for taxation and an aid for it. Performing activities such as filling out statements, tax forms and electronic payments for taxes can help reduce collection, processing, and collection costs, thereby improving the efficiency of the tax system and increasing tax revenues. But on the other hand, it is possible that the expansion of e-commerce will reduce tax revenue by reducing the probability of identifying and tracking transactions.
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