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

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

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, Ukrain...

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Bibliographic Details
Main Authors: Yilmaz, Fatih, Coolidge, Jacqueline
Format: Policy Research Working Paper
Language:English
en_US
Published: World Bank, Washington, DC 2014
Subjects:
ACCOUNTANT
AUDITS
BANK ACCOUNT
BANK ACCOUNTS
BANK POLICY
BOOK REVIEW
CAPITAL ASSETS
CAPITAL INVESTMENT
COMPLIANCE COST
COMPUTERS
CONNECTIVITY
CORPORATE INCOME TAXES
COSTS SAVINGS
DATA AVAILABILITY
DEVELOPING COUNTRIES
DOCUMENTS
ELECTRONIC FILING
EMPLOYMENT TAX
EMPLOYMENT TAXES
EXCLUSION
FILING
FOREIGN MARKETS
GOVERNMENT POLICY
GROSS DOMESTIC PRODUCT
HOLDING
INCOME TAX
INCOME TAXES
INFRASTRUCTURE DEVELOPMENT
INTERNATIONAL BANK
INTERNATIONAL TRADE
INVESTMENT CLIMATE
MANUFACTURING INDUSTRIES
MARKET CONDITIONS
NATIONAL TREASURY
OUTSOURCING
PAYROLL TAXES
PERSONAL INCOME
PERSONAL INCOME TAXES
POLITICAL STABILITY
PROBABILITY
REAL ESTATE
RESEARCHERS
SAVINGS
SKILLED WORKER
SKILLED WORKERS
SMALL BUSINESSES
SOCIAL FUND
SOCIAL FUNDS
TAX
TAX ACCOUNTING
TAX ADMINISTRATION
TAX COMPLIANCE
TAX COMPLIANCE COSTS
TAX FORMS
TAX LEGISLATION
TAX REGIME
TAX REGULATIONS
TAX REPORTING
TAX REPORTS
TAX RESEARCH
TAX RETURNS
TAX SIMPLIFICATION
TAX SYSTEM
TAX SYSTEMS
TAXATION
TAXPAYERS
TURNOVER
TURNOVER TAX
USERS
VALUE ADDED TAXES
VARIABLE COSTS
WITHHOLDING TAXES
Online Access:http://documents.worldbank.org/curated/en/2013/10/18365604/can-e-filing-reduce-tax-compliance-costs-developing-countries
http://hdl.handle.net/10986/16861

Internet

http://documents.worldbank.org/curated/en/2013/10/18365604/can-e-filing-reduce-tax-compliance-costs-developing-countries
http://hdl.handle.net/10986/16861

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