Coolidge, JacquelineYilmaz, Fatih2014-10-152014-10-152014-02https://hdl.handle.net/10986/20428As 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.en-USCC BY 3.0 IGOADDED TAXADMINISTRATIONSBANK POLICYBUSINESS ENVIRONMENTBUSINESS ENVIRONMENTSCOMPETITIVE MARKETSCOMPLIANCE BURDENCOMPLIANCE COSTCOMPUTERSCONNECTIVITYCORPORATE INCOME TAXDEVELOPING COUNTRIESELECTRONIC FILINGEXCISE TAXESFILINGFINANCE CORPORATIONHARDWAREHOLDINGINCOMEINCOME TAXINTERNATIONAL DEVELOPMENTINTERNATIONAL FINANCEINVESTMENT CLIMATEINVESTMENT POLICYJOB CREATIONJURISDICTIONSKNOWLEDGE DEVELOPMENTNATIONAL TREASURYPAYING TAXESPAYROLL TAXESSAVINGSSMALL BUSINESSSMALL BUSINESSESTAXTAX ADMINISTRATIONTAX COMPLIANCETAX COMPLIANCE COSTSTAX OFFICESTAX OFFICIALSTAX REFORMSTAX REGULATIONSTAX RESEARCHTAX RETURNSTAX SIMPLIFICATIONTAXATIONTAXPAYER COMPLIANCETAXPAYER COMPLIANCE COSTSTAXPAYER SERVICESTAXPAYERSTECHNICAL ASSISTANCETRANSITION COUNTRIESTURNOVERUSERVAT COMPLIANCE10.1596/20428