This study explores whether increasing Information and Technology Communication (ICT) boosts government revenue mobilization for sustainable development in 48 Sub-Saharan African countries from 2004 to 2020. While total tax revenue non-resource as a percentage of GDP and tax revenue as a percentage of GDP are used to proxy for tax revenue mobilization, three ICT measures are used, namely; the telephone penetration rate, the mobile phone penetration rate and internet penetration rate. To perform the analysis, we adopt the Generalized Method of Moments (GMM). The empirical findings are as follows. First, while the calculated net impacts are substantially positive, the corresponding marginal ICT effects utilized for calculating net effects are extremely negative. Second, an extensive study is carried out to determine complementing policy thresholds. These thresholds include: 21.959 (per 100 people) telephone penetration for total income from tax revenue; 16.333 (per 100 people) internet penetration for total income from tax; 21.125 internet penetration (per 100 people) for the income from the tax on non-resource income. This study has policy relevance, and implications as the penetration of the ICT rate can be influenced by policies to mobilize government revenue effectively.

本研究探讨了从 2004 年到 2020 年，增加信息和技术通信 (ICT) 是否促进了 48 个撒哈拉以南非洲国家的政府收入调动以促进可持续发展。虽然总税收收入占 GDP 的百分比和税收收入占 GDP 的百分比GDP 用于代表税收动员，使用了三项 ICT 措施，即；电话普及率、手机普及率和互联网普及率。为了进行分析，我们采用广义矩量法（GMM）。实证结果如下。首先，虽然计算的净影响基本上是积极的，但用于计算净影响的相应边际 ICT 影响却是极其消极的。其次，进行了广泛的研究以确定补充政策门槛。这些阈值包括： 税收总收入为 21.959（每 100 人）电话普及率；税收总收入为 16.333（每 100 人）互联网普及率；21.125 互联网普及率（每 100 人）的非资源收入税收入。这项研究具有政策相关性，并具有影响，因为 ICT 的渗透率会受到有效调动政府收入的政策的影响。