My research attends to these issues with regards to the digitalisation of taxation in developing countries. Using Kenya as my case study, my research is based on 6-month long fieldwork. I conducted ethnographic fieldwork following the implementation of tax technology known as iTax.
How did this technology create community around itself? Who did the designers of the technology envision as the end user of this technology? What did the impact of the inscription of these ideas correspond to the global ideas of creating sustainable economic development.
Recently, governments in developing countries are adopting digital technological solutions in attempt to increase their domestic revenues thus achieving sustainable economic growth. What are the implications for the taxpayer? Is the technology designed with the user perspective? Who is the user?
I conducted an ethnographic study of a particular tax technology, ITax in Kenya and how it used by different actors in different contexts. By working closely with revenue authority staff members, tax advisors and taxpayers, I researched on how taxpayers engage with iTax? Has it made tax compliance easier or harder for the taxpayer? How does one then understand the impact of such policies on issues of tax compliance? My research project aims to address this by giving various perspectives; taxpayer experiences but also perspectives of the tax administration and tax advisors.