Publication: Does E-Filing Reduce Tax Compliance Costs in Developing Countries?
Date
2014-02
ISSN
Published
2014-02
Author(s)
Coolidge, Jacqueline
Yilmaz, Fatih
Abstract
As the use of e-fi ling of tax returns
has spread from developed to developingcountries,
it has been clear that this sort of reform can reduce errors
and opportunities for corruption. Also, it has been widely
assumed that taxpayercompliance costs would
decrease with the use of e-fi ling, because less time
isspent getting tax returns from the taxpayer to
the revenue authority. This notesummarizes
findings from tax compliance cost surveys and offers a
cautiouslypositive assessment of e-fi ling reforms
in developing countries with a numberof caveats.
Countries should not rush to push e-fi ling on all taxpayers
untilthe revenue authorities, infrastructure, and
taxpayers are ready.
Citation
“Coolidge, Jacqueline; Yilmaz, Fatih. 2014. Does E-Filing Reduce Tax Compliance Costs in Developing Countries?. Investment climate in practice;no. 21. © World Bank Group, Washington, DC. http://openknowledge.worldbank.org/handle/10986/20428 License: CC BY 3.0 IGO.”