Can E-Filing Reduce Tax Compliance Costs in Developing Countries?
collection.link.5 |
https://openknowledge.worldbank.org/handle/10986/9
| |
collection.name.5 |
Policy Research Working Papers
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dc.contributor.author |
Yilmaz, Fatih
| |
dc.contributor.author |
Coolidge, Jacqueline
| |
dc.date.accessioned |
2014-02-04T16:49:24Z
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dc.date.available |
2014-02-04T16:49:24Z
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dc.date.issued |
2013-10
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dc.date.lastModified |
2021-04-23T14:03:32Z
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dc.description.abstract |
The 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.identifier |
http://documents.worldbank.org/curated/en/2013/10/18365604/can-e-filing-reduce-tax-compliance-costs-developing-countries
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dc.identifier.uri |
http://hdl.handle.net/10986/16861
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dc.language |
English
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dc.language.iso |
en_US
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dc.publisher |
World Bank, Washington, DC
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dc.relation.ispartofseries |
Policy Research Working Paper;No. 6647
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dc.rights |
CC BY 3.0 IGO
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dc.rights.holder |
World Bank
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dc.rights.uri |
http://creativecommons.org/licenses/by/3.0/igo/
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dc.subject |
ACCOUNTANT
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dc.subject |
AUDITS
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dc.subject |
BANK ACCOUNT
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dc.subject |
BANK ACCOUNTS
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dc.subject |
BANK POLICY
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dc.subject |
BOOK REVIEW
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dc.subject |
CAPITAL ASSETS
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dc.subject |
CAPITAL INVESTMENT
| |
dc.subject |
COMPLIANCE COST
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dc.subject |
COMPUTERS
| |
dc.subject |
CONNECTIVITY
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dc.subject |
CORPORATE INCOME TAXES
| |
dc.subject |
COSTS SAVINGS
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dc.subject |
DATA AVAILABILITY
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dc.subject |
DEVELOPING COUNTRIES
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dc.subject |
DOCUMENTS
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dc.subject |
ELECTRONIC FILING
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dc.subject |
EMPLOYMENT TAX
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dc.subject |
EMPLOYMENT TAXES
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dc.subject |
EXCLUSION
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dc.subject |
FILING
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dc.subject |
FOREIGN MARKETS
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dc.subject |
GOVERNMENT POLICY
| |
dc.subject |
GROSS DOMESTIC PRODUCT
| |
dc.subject |
HOLDING
| |
dc.subject |
INCOME TAX
| |
dc.subject |
INCOME TAXES
| |
dc.subject |
INFRASTRUCTURE DEVELOPMENT
| |
dc.subject |
INTERNATIONAL BANK
| |
dc.subject |
INTERNATIONAL TRADE
| |
dc.subject |
INVESTMENT CLIMATE
| |
dc.subject |
MANUFACTURING INDUSTRIES
| |
dc.subject |
MARKET CONDITIONS
| |
dc.subject |
NATIONAL TREASURY
| |
dc.subject |
OUTSOURCING
| |
dc.subject |
PAYROLL TAXES
| |
dc.subject |
PERSONAL INCOME
| |
dc.subject |
PERSONAL INCOME TAXES
| |
dc.subject |
POLITICAL STABILITY
| |
dc.subject |
PROBABILITY
| |
dc.subject |
REAL ESTATE
| |
dc.subject |
RESEARCHERS
| |
dc.subject |
SAVINGS
| |
dc.subject |
SKILLED WORKER
| |
dc.subject |
SKILLED WORKERS
| |
dc.subject |
SMALL BUSINESSES
| |
dc.subject |
SOCIAL FUND
| |
dc.subject |
SOCIAL FUNDS
| |
dc.subject |
TAX
| |
dc.subject |
TAX ACCOUNTING
| |
dc.subject |
TAX ADMINISTRATION
| |
dc.subject |
TAX COMPLIANCE
| |
dc.subject |
TAX COMPLIANCE COSTS
| |
dc.subject |
TAX FORMS
| |
dc.subject |
TAX LEGISLATION
| |
dc.subject |
TAX REGIME
| |
dc.subject |
TAX REGULATIONS
| |
dc.subject |
TAX REPORTING
| |
dc.subject |
TAX REPORTS
| |
dc.subject |
TAX RESEARCH
| |
dc.subject |
TAX RETURNS
| |
dc.subject |
TAX SIMPLIFICATION
| |
dc.subject |
TAX SYSTEM
| |
dc.subject |
TAX SYSTEMS
| |
dc.subject |
TAXATION
| |
dc.subject |
TAXPAYERS
| |
dc.subject |
TURNOVER
| |
dc.subject |
TURNOVER TAX
| |
dc.subject |
USERS
| |
dc.subject |
VALUE ADDED TAXES
| |
dc.subject |
VARIABLE COSTS
| |
dc.subject |
WITHHOLDING TAXES
| |
dc.title |
Can E-Filing Reduce Tax Compliance Costs in Developing Countries?
| en |
okr.date.disclosure |
2013-10-01
| |
okr.doctype |
Publications & Research :: Policy Research Working Paper
| |
okr.doctype |
Publications & Research
| |
okr.docurl |
http://documents.worldbank.org/curated/en/2013/10/18365604/can-e-filing-reduce-tax-compliance-costs-developing-countries
| |
okr.globalpractice |
Macroeconomics and Fiscal Management
| |
okr.globalpractice |
Transport and ICT
| |
okr.globalpractice |
Finance and Markets
| |
okr.globalpractice |
Trade and Competitiveness
| |
okr.googlescholar.linkpresent |
yes
| |
okr.identifier.doi |
10.1596/1813-9450-6647
| |
okr.identifier.externaldocumentum |
000158349_20131008152315
| |
okr.identifier.internaldocumentum |
18365604
| |
okr.identifier.report |
WPS6647
| |
okr.language.supported |
en
| |
okr.pdfurl |
http://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2013/10/08/000158349_20131008152315/Rendered/PDF/WPS6647.pdf
| en |
okr.region.administrative |
Africa
| |
okr.region.administrative |
Europe and Central Asia
| |
okr.region.administrative |
South Asia
| |
okr.region.country |
Nepal
| |
okr.region.country |
South Africa
| |
okr.region.country |
Ukraine
| |
okr.topic |
Information Security and Privacy
| |
okr.topic |
Taxation and Subsidies
| |
okr.topic |
Private Sector Development :: Emerging Markets
| |
okr.topic |
Information and Communication Technologies :: Information and Records Management
| |
okr.topic |
Finance and Financial Sector Development :: Debt Markets
| |
okr.topic |
Macroeconomics and Economic Growth
| |
okr.unit |
International Trade and Investment Unit, Investment Climate Department
| |
okr.volume |
1 of 1
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