Yilmaz, FatihCoolidge, Jacqueline2014-02-042014-02-042013-10https://hdl.handle.net/10986/16861The 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-USCC BY 3.0 IGOACCOUNTANTAUDITSBANK ACCOUNTBANK ACCOUNTSBANK POLICYBOOK REVIEWCAPITAL ASSETSCAPITAL INVESTMENTCOMPLIANCE COSTCOMPUTERSCONNECTIVITYCORPORATE INCOME TAXESCOSTS SAVINGSDATA AVAILABILITYDEVELOPING COUNTRIESDOCUMENTSELECTRONIC FILINGEMPLOYMENT TAXEMPLOYMENT TAXESEXCLUSIONFILINGFOREIGN MARKETSGOVERNMENT POLICYGROSS DOMESTIC PRODUCTHOLDINGINCOME TAXINCOME TAXESINFRASTRUCTURE DEVELOPMENTINTERNATIONAL BANKINTERNATIONAL TRADEINVESTMENT CLIMATEMANUFACTURING INDUSTRIESMARKET CONDITIONSNATIONAL TREASURYOUTSOURCINGPAYROLL TAXESPERSONAL INCOMEPERSONAL INCOME TAXESPOLITICAL STABILITYPROBABILITYREAL ESTATERESEARCHERSSAVINGSSKILLED WORKERSKILLED WORKERSSMALL BUSINESSESSOCIAL FUNDSOCIAL FUNDSTAXTAX ACCOUNTINGTAX ADMINISTRATIONTAX COMPLIANCETAX COMPLIANCE COSTSTAX FORMSTAX LEGISLATIONTAX REGIMETAX REGULATIONSTAX REPORTINGTAX REPORTSTAX RESEARCHTAX RETURNSTAX SIMPLIFICATIONTAX SYSTEMTAX SYSTEMSTAXATIONTAXPAYERSTURNOVERTURNOVER TAXUSERSVALUE ADDED TAXESVARIABLE COSTSWITHHOLDING TAXESWorld Bank10.1596/1813-9450-6647