• Guidance Note

Key Elements of IT System Design

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Despite widespread interest in strengthening the digitalization of property tax administration, actual examples of successful digitalization have been very limited. This appears to reflect frequent adoption of systems that are either inadequate to core technical needs, or of systems that are poorly suited to the particular needs, resources and capacities of lower income countries. Drawing on recent reform successes this guidance note highlights key elements of successful IT system design tailored to the particular needs of lower income countries.