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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| Format: | Policy Research Working Paper |
| Language: | English en_US |
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World Bank, Washington, DC
2014
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| 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 |
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okr-10986-168612021-04-23T14:03:32Z Can E-Filing Reduce Tax Compliance Costs in Developing Countries? Yilmaz, Fatih Coolidge, Jacqueline 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 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. 2014-02-04T16:49:24Z 2014-02-04T16:49:24Z 2013-10 http://documents.worldbank.org/curated/en/2013/10/18365604/can-e-filing-reduce-tax-compliance-costs-developing-countries http://hdl.handle.net/10986/16861 English en_US Policy Research Working Paper;No. 6647 CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank World Bank, Washington, DC Publications & Research :: Policy Research Working Paper Publications & Research Africa Europe and Central Asia South Asia Nepal South Africa Ukraine |
| repository_type |
Digital Repository |
| institution_category |
Foreign Institution |
| institution |
Digital Repositories |
| building |
World Bank Open Knowledge Repository |
| collection |
World Bank |
| language |
English en_US |
| topic |
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 |
| spellingShingle |
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 Yilmaz, Fatih Coolidge, Jacqueline Can E-Filing Reduce Tax Compliance Costs in Developing Countries? |
| geographic_facet |
Africa Europe and Central Asia South Asia Nepal South Africa Ukraine |
| relation |
Policy Research Working Paper;No. 6647 |
| description |
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. |
| format |
Publications & Research :: Policy Research Working Paper |
| author |
Yilmaz, Fatih Coolidge, Jacqueline |
| author_facet |
Yilmaz, Fatih Coolidge, Jacqueline |
| author_sort |
Yilmaz, Fatih |
| title |
Can E-Filing Reduce Tax Compliance Costs in Developing Countries? |
| title_short |
Can E-Filing Reduce Tax Compliance Costs in Developing Countries? |
| title_full |
Can E-Filing Reduce Tax Compliance Costs in Developing Countries? |
| title_fullStr |
Can E-Filing Reduce Tax Compliance Costs in Developing Countries? |
| title_full_unstemmed |
Can E-Filing Reduce Tax Compliance Costs in Developing Countries? |
| title_sort |
can e-filing reduce tax compliance costs in developing countries? |
| publisher |
World Bank, Washington, DC |
| publishDate |
2014 |
| url |
http://documents.worldbank.org/curated/en/2013/10/18365604/can-e-filing-reduce-tax-compliance-costs-developing-countries http://hdl.handle.net/10986/16861 |
| _version_ |
1764434726977798144 |