Mujitax Sotwe ((free)) Official
Traditional tax administrations in emerging economies often struggle with:
The rapid digitisation of economies and the increasing complexity of value‑creation chains have exposed the limitations of traditional tax systems, especially in low‑ and middle‑income countries (LMICs). This paper introduces (Sustainable, Open‑Source, Technology‑Enabled, Weighted‑Equity) – a modular, data‑driven tax architecture designed to improve revenue mobilisation, equity, and compliance while preserving fiscal sovereignty. Drawing on comparative tax‑policy literature, blockchain‑based fiscal pilots, and behavioural economics, we outline the theoretical underpinnings of Mujitax SOTWE, develop a prototype implementation model, and evaluate its performance through a mixed‑methods simulation using data from three representative LMICs (Kenya, Vietnam, and Colombia). Results indicate that, under realistic adoption scenarios, Mujitax SOTWE can raise tax‑to‑GDP ratios by 2.4–4.1 percentage points, reduce the effective tax‑gap by 18 % on average, and increase perceived fairness among taxpayers by 12 % points. The paper concludes with policy recommendations, a roadmap for phased rollout, and an agenda for further research. mujitax sotwe
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