Gap Assessment of Implementing Information and Communication Technology on Tax Collection in Palestine: A Conceptual Review and Analysis of International Standards

The purpose of this paper is to evaluate the effect of information and communication technology (ICT) on tax collection in Palestine. The paper provides a conceptual assessment of the literature on ICT and tax collection, as well as an examination of worldwide norms in this field. The study technique is based on a review of the literature as well as an analysis of data gathered from tax employees. According to the findings, the use of ICT in tax collecting has the potential to increase the efficiency and effectiveness of Palestinian tax administration. An examination of international standards reveals that ICT can aid in improving compliance, streamlining operations, and decreasing errors and fraud. However, successful ICT adoption in tax collecting necessitates a well-planned and executed strategy that considers the local environment, infrastructure, and capacity creation. As a whole, the study sheds light on the potential of ICT for tax collection in Palestine, emphasizing the significance of adopting a holistic strategy for ICT implementation and usage in tax administration. The study adds to the body of knowledge on ICT and tax collection in poor nations and serves as a foundation for future research and policy development in this area.