Abstract

The speedy digitalization of the economy has transformed the tax landscape in Cameroon, presenting both challenges and opportunities for tax authorities and taxpayers. This study explores the impact of digitalization on taxation in Cameroon, examining the challenges and opportunities that arise from the increasing digitalization of economic activities. Using a mixed-methods approach, combining qualitative and quantitative data, this research investigates the effects of digitalization on tax compliance, tax revenue, and tax administration in Cameroon. The study reveals that digitalization has increased the complexity of tax compliance, created new opportunities for tax evasion, and posed significant challenges for tax authorities in terms of capacity, infrastructure, and legislation. However, the study also highlights the opportunities presented by digitalization, including the potential for increased tax revenue, improved tax compliance, and enhanced tax administration. The research identifies the need for tax authorities in Cameroon to develop new strategies, tools, and capacities to address the challenges and opportunities of digitalization. This study contributes to the existing body of knowledge on the impact of digitalization on taxation, providing insights into the specific challenges and opportunities faced by tax authorities in Cameroon. The findings of this research have significant implications for tax policy, tax administration, and economic development in Cameroon.

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