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Business and Economics > Public Finance

You are looking at 1 - 2 of 2 items for :

  • Type: Journal Issue x
  • Information and Internet Services; Computer Software x
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Cover IMF Working Papers
Accounting for Cloud Computing in the National Accounts
Mr. Andrew Baer
,
Mr. Kwangwon Lee
, and
James Tebrake
Digitalization and the innovative use of digital technologies is changing the way we work, learn, communicate, buy and sell products. One emerging digital technology of growing importance is cloud computing. More and more businesses, governments and households are purchasing hardware and software services from a small number of large cloud computing providers. This change is having an impact on how macroeconomic data are compiled and how they are interpreted by users. Specifically, this is changing the information and communication technology (ICT) investment pattern from one where ICT investment was diversified across many industries to a more concentrated investment pattern. Additionally, this is having an impact on cross-border flows of commercial services since the cloud service provider does not need to be located in the same economic territory as the purchaser of cloud services. This paper will outline some of the methodological and compilation challenges facing statisticians and analysts, provide some tools that can be used to overcome these challenges and highlight some of the implications these changes are having on the way users of national accounts data look at investment and trade in commercial services.
Keywords:
WP; cloud computing service; cloud service; IT service; cloud computing firm; Cloud storage service; computer processing firm; computer services export; delivery model; sector use cloud computing service; software service; use cloud computing service; cloud computing; information and communication technology; national accounts; data center; f irst company; service delivery model; cloud data storage service; cloud services from the IT services firm; cloud computing provider; Imports; Service exports; Information technology in revenue administration; Employee contributions; Global
Cover IMF Working Papers
Can Digitalization Help Deter Corruption in Africa?
Rasmané Ouedraogo
and
Mr. Amadou N Sy
This paper studies the effect of digitalization on the perception of corruption and trust in tax officials in Africa. Using individual-level data from Afrobarometer surveys and several indices of digitalization, we find that an increase in digital adoption is associated with a reduction in the perception of corruption and an increase in trust in tax officials. Exploiting the exogeneous deployment of submarine cables at the local level, the paper provides evidence of a negative impact of the use of Internet on the perception of corruption. Yet, the paper shows that the dampening effect of digitalization on corruption is hindered in countries where the government has a pattern of intentionally shutting down the Internet, while countries that successfully promote information and communication technology (ICT) enjoy a more amplified effect.
Keywords:
WP; tax official; online service; intentional disruption; DAI government; government action; simple average