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

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collection.link.5
https://openknowledge.worldbank.org/handle/10986/9
collection.name.5
Policy Research Working Papers
dc.contributor.author
Yilmaz, Fatih
dc.contributor.author
Coolidge, Jacqueline
dc.date.accessioned
2014-02-04T16:49:24Z
dc.date.available
2014-02-04T16:49:24Z
dc.date.issued
2013-10
dc.date.lastModified
2021-04-23T14:03:32Z
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
dc.identifier.uri
http://hdl.handle.net/10986/16861
dc.language
English
dc.language.iso
en_US
dc.publisher
World Bank, Washington, DC
dc.relation.ispartofseries
Policy Research Working Paper;No. 6647
dc.rights
CC BY 3.0 IGO
dc.rights.holder
World Bank
dc.rights.uri
http://creativecommons.org/licenses/by/3.0/igo/
dc.subject
ACCOUNTANT
dc.subject
AUDITS
dc.subject
BANK ACCOUNT
dc.subject
BANK ACCOUNTS
dc.subject
BANK POLICY
dc.subject
BOOK REVIEW
dc.subject
CAPITAL ASSETS
dc.subject
CAPITAL INVESTMENT
dc.subject
COMPLIANCE COST
dc.subject
COMPUTERS
dc.subject
CONNECTIVITY
dc.subject
CORPORATE INCOME TAXES
dc.subject
COSTS SAVINGS
dc.subject
DATA AVAILABILITY
dc.subject
DEVELOPING COUNTRIES
dc.subject
DOCUMENTS
dc.subject
ELECTRONIC FILING
dc.subject
EMPLOYMENT TAX
dc.subject
EMPLOYMENT TAXES
dc.subject
EXCLUSION
dc.subject
FILING
dc.subject
FOREIGN MARKETS
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
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