Publication:
Can E-Filing Reduce Tax Compliance Costs in Developing Countries?

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dc.contributor.authorYilmaz, Fatih
dc.contributor.authorCoolidge, Jacqueline
dc.date.accessioned2014-02-04T16:49:24Z
dc.date.available2014-02-04T16:49:24Z
dc.date.issued2013-10
dc.description.abstractThe purpose of this study is to investigate the association between electronic filing (e-filing) and the total tax compliance costs incurred by small and medium size businesses in developing countries, based on survey data from South Africa, Ukraine, and Nepal. A priori, most observers expect that use of e-filing should reduce tax compliance costs, but this analysis suggests that the assumption should be more nuanced. In particular, policies that require business taxpayers to submit paper-based information in addition to their e-filing roughly negate savings that would otherwise be realized. In addition, adoption of e-filing requires an up-front investment by the business not only in capital assets, but also in the time, effort, and resources required to learn how to use e-filing properly and efficiently. Small businesses, in particular, are likely to face a steep "learning curve" and should probably not be forced to use e-filing before the majority of them have access to computers (with reliable electricity service) and have had a chance to become familiar with both computer use and the Internet.en
dc.identifierhttp://documents.worldbank.org/curated/en/2013/10/18365604/can-e-filing-reduce-tax-compliance-costs-developing-countries
dc.identifier.doi10.1596/1813-9450-6647
dc.identifier.urihttps://hdl.handle.net/10986/16861
dc.languageEnglish
dc.language.isoen_US
dc.publisherWorld Bank, Washington, DC
dc.relation.ispartofseriesPolicy Research Working Paper;No. 6647
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo/
dc.subjectACCOUNTANT
dc.subjectAUDITS
dc.subjectBANK ACCOUNT
dc.subjectBANK ACCOUNTS
dc.subjectBANK POLICY
dc.subjectBOOK REVIEW
dc.subjectCAPITAL ASSETS
dc.subjectCAPITAL INVESTMENT
dc.subjectCOMPLIANCE COST
dc.subjectCOMPUTERS
dc.subjectCONNECTIVITY
dc.subjectCORPORATE INCOME TAXES
dc.subjectCOSTS SAVINGS
dc.subjectDATA AVAILABILITY
dc.subjectDEVELOPING COUNTRIES
dc.subjectDOCUMENTS
dc.subjectELECTRONIC FILING
dc.subjectEMPLOYMENT TAX
dc.subjectEMPLOYMENT TAXES
dc.subjectEXCLUSION
dc.subjectFILING
dc.subjectFOREIGN MARKETS
dc.subjectGOVERNMENT POLICY
dc.subjectGROSS DOMESTIC PRODUCT
dc.subjectHOLDING
dc.subjectINCOME TAX
dc.subjectINCOME TAXES
dc.subjectINFRASTRUCTURE DEVELOPMENT
dc.subjectINTERNATIONAL BANK
dc.subjectINTERNATIONAL TRADE
dc.subjectINVESTMENT CLIMATE
dc.subjectMANUFACTURING INDUSTRIES
dc.subjectMARKET CONDITIONS
dc.subjectNATIONAL TREASURY
dc.subjectOUTSOURCING
dc.subjectPAYROLL TAXES
dc.subjectPERSONAL INCOME
dc.subjectPERSONAL INCOME TAXES
dc.subjectPOLITICAL STABILITY
dc.subjectPROBABILITY
dc.subjectREAL ESTATE
dc.subjectRESEARCHERS
dc.subjectSAVINGS
dc.subjectSKILLED WORKER
dc.subjectSKILLED WORKERS
dc.subjectSMALL BUSINESSES
dc.subjectSOCIAL FUND
dc.subjectSOCIAL FUNDS
dc.subjectTAX
dc.subjectTAX ACCOUNTING
dc.subjectTAX ADMINISTRATION
dc.subjectTAX COMPLIANCE
dc.subjectTAX COMPLIANCE COSTS
dc.subjectTAX FORMS
dc.subjectTAX LEGISLATION
dc.subjectTAX REGIME
dc.subjectTAX REGULATIONS
dc.subjectTAX REPORTING
dc.subjectTAX REPORTS
dc.subjectTAX RESEARCH
dc.subjectTAX RETURNS
dc.subjectTAX SIMPLIFICATION
dc.subjectTAX SYSTEM
dc.subjectTAX SYSTEMS
dc.subjectTAXATION
dc.subjectTAXPAYERS
dc.subjectTURNOVER
dc.subjectTURNOVER TAX
dc.subjectUSERS
dc.subjectVALUE ADDED TAXES
dc.subjectVARIABLE COSTS
dc.subjectWITHHOLDING TAXES
dc.titleCan E-Filing Reduce Tax Compliance Costs in Developing Countries?en
dspace.entity.typePublication
okr.crossref.titleCan E-Filing Reduce Tax Compliance Costs in Developing Countries?
okr.date.disclosure2013-10-01
okr.date.doiregistration2025-04-10T09:46:00.364929Z
okr.doctypePublications & Research::Policy Research Working Paper
okr.doctypePublications & Research
okr.docurlhttp://documents.worldbank.org/curated/en/2013/10/18365604/can-e-filing-reduce-tax-compliance-costs-developing-countries
okr.globalpracticeMacroeconomics and Fiscal Management
okr.globalpracticeTransport and ICT
okr.globalpracticeFinance and Markets
okr.globalpracticeTrade and Competitiveness
okr.guid496681468124159526
okr.identifier.doi10.1596/1813-9450-6647
okr.identifier.externaldocumentum000158349_20131008152315
okr.identifier.internaldocumentum18365604
okr.identifier.reportWPS6647
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2013/10/08/000158349_20131008152315/Rendered/PDF/WPS6647.pdfen
okr.region.administrativeAfrica
okr.region.administrativeEurope and Central Asia
okr.region.administrativeSouth Asia
okr.region.countryNepal
okr.region.countrySouth Africa
okr.region.countryUkraine
okr.topicInformation Security and Privacy
okr.topicTaxation and Subsidies
okr.topicPrivate Sector Development::Emerging Markets
okr.topicInformation and Communication Technologies::Information and Records Management
okr.topicFinance and Financial Sector Development::Debt Markets
okr.topicMacroeconomics and Economic Growth
okr.unitInternational Trade and Investment Unit, Investment Climate Department
okr.volume1 of 1
relation.isSeriesOfPublication26e071dc-b0bf-409c-b982-df2970295c87
relation.isSeriesOfPublication.latestForDiscovery26e071dc-b0bf-409c-b982-df2970295c87
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