Modern day technology is a double edged sword to tax administrators. On the positive side we see digital technology as an enabler. With technology, it has become easier for tax payers to file tax returns, tax information is much more accessible, and tax gatherers have better tools of making surveillance over tax payers. Thus with technology tax compliance has become a lot easier to the tax payer and enforcing compliance by the tax agents as they say, is a click of a mouse away.
