Click here for search results
Can e-filing reduce tax compliance costs in developing countries ?
 
Author:Yilmaz, Fatih; Coolidge, Jacqueline; Collection Title:Policy Research working paper ; no. WPS 6647
Country:Ukraine; South Africa; Nepal; Date Stored:2013/10/08
Document Date:2013/10/01Document Type:Policy Research Working Paper
Language:EnglishRegion:Europe and Central Asia; Africa; South Asia
Report Number:WPS6647SubTopics:Information and Records Management; Information Security & Privacy; Emerging Markets; Debt Markets; Taxation & Subsidies
Volume No:1 of 1  

Summary: 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.

Official Documents
Official, scanned versions of documents (may include signatures, etc.)
File TypeDescriptionFile Size (mb)
PDF 59 pagesOfficial version*4.13 (approx.)
TextText version**
How To Order

* The official version is derived from scanning the final, paper copy of the document and is the official,
archived version including all signatures, charts, etc.
** The text version is the OCR text of the final scanned version and is not an accurate representation of the final text.
It is provided solely to benefit users with slow connectivity.



Permanent URL for this page: http://go.worldbank.org/DXCVALBXZ0