Does E-Filing Reduce Tax Compliance Costs in Developing Countries?
As 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 w...
Main Authors: | , |
---|---|
Format: | Brief |
Language: | English en_US |
Published: |
World Bank Group, Washington, DC
2014
|
Subjects: | |
Online Access: | http://documents.worldbank.org/curated/en/2014/02/20272220/e-filing-reduce-tax-compliance-costs-developing-countries http://hdl.handle.net/10986/20428 |
id |
okr-10986-20428 |
---|---|
recordtype |
oai_dc |
spelling |
okr-10986-204282021-04-23T14:03:55Z Does E-Filing Reduce Tax Compliance Costs in Developing Countries? Coolidge, Jacqueline Yilmaz, Fatih ADDED TAX ADMINISTRATIONS BANK POLICY BUSINESS ENVIRONMENT BUSINESS ENVIRONMENTS COMPETITIVE MARKETS COMPLIANCE BURDEN COMPLIANCE COST COMPUTERS CONNECTIVITY CORPORATE INCOME TAX DEVELOPING COUNTRIES ELECTRONIC FILING EXCISE TAXES FILING FINANCE CORPORATION HARDWARE HOLDING INCOME INCOME TAX INTERNATIONAL DEVELOPMENT INTERNATIONAL FINANCE INVESTMENT CLIMATE INVESTMENT POLICY JOB CREATION JURISDICTIONS KNOWLEDGE DEVELOPMENT NATIONAL TREASURY PAYING TAXES PAYROLL TAXES SAVINGS SMALL BUSINESS SMALL BUSINESSES TAX TAX ADMINISTRATION TAX COMPLIANCE TAX COMPLIANCE COSTS TAX OFFICES TAX OFFICIALS TAX REFORMS TAX REGULATIONS TAX RESEARCH TAX RETURNS TAX SIMPLIFICATION TAXATION TAXPAYER COMPLIANCE TAXPAYER COMPLIANCE COSTS TAXPAYER SERVICES TAXPAYERS TECHNICAL ASSISTANCE TRANSITION COUNTRIES TURNOVER USER VAT COMPLIANCE As 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. 2014-10-15T15:27:16Z 2014-10-15T15:27:16Z 2014-02 http://documents.worldbank.org/curated/en/2014/02/20272220/e-filing-reduce-tax-compliance-costs-developing-countries http://hdl.handle.net/10986/20428 English en_US Investment climate in practice;no. 21 CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank Group, Washington, DC Publications & Research :: Brief Publications & Research |
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 |
ADDED TAX ADMINISTRATIONS BANK POLICY BUSINESS ENVIRONMENT BUSINESS ENVIRONMENTS COMPETITIVE MARKETS COMPLIANCE BURDEN COMPLIANCE COST COMPUTERS CONNECTIVITY CORPORATE INCOME TAX DEVELOPING COUNTRIES ELECTRONIC FILING EXCISE TAXES FILING FINANCE CORPORATION HARDWARE HOLDING INCOME INCOME TAX INTERNATIONAL DEVELOPMENT INTERNATIONAL FINANCE INVESTMENT CLIMATE INVESTMENT POLICY JOB CREATION JURISDICTIONS KNOWLEDGE DEVELOPMENT NATIONAL TREASURY PAYING TAXES PAYROLL TAXES SAVINGS SMALL BUSINESS SMALL BUSINESSES TAX TAX ADMINISTRATION TAX COMPLIANCE TAX COMPLIANCE COSTS TAX OFFICES TAX OFFICIALS TAX REFORMS TAX REGULATIONS TAX RESEARCH TAX RETURNS TAX SIMPLIFICATION TAXATION TAXPAYER COMPLIANCE TAXPAYER COMPLIANCE COSTS TAXPAYER SERVICES TAXPAYERS TECHNICAL ASSISTANCE TRANSITION COUNTRIES TURNOVER USER VAT COMPLIANCE |
spellingShingle |
ADDED TAX ADMINISTRATIONS BANK POLICY BUSINESS ENVIRONMENT BUSINESS ENVIRONMENTS COMPETITIVE MARKETS COMPLIANCE BURDEN COMPLIANCE COST COMPUTERS CONNECTIVITY CORPORATE INCOME TAX DEVELOPING COUNTRIES ELECTRONIC FILING EXCISE TAXES FILING FINANCE CORPORATION HARDWARE HOLDING INCOME INCOME TAX INTERNATIONAL DEVELOPMENT INTERNATIONAL FINANCE INVESTMENT CLIMATE INVESTMENT POLICY JOB CREATION JURISDICTIONS KNOWLEDGE DEVELOPMENT NATIONAL TREASURY PAYING TAXES PAYROLL TAXES SAVINGS SMALL BUSINESS SMALL BUSINESSES TAX TAX ADMINISTRATION TAX COMPLIANCE TAX COMPLIANCE COSTS TAX OFFICES TAX OFFICIALS TAX REFORMS TAX REGULATIONS TAX RESEARCH TAX RETURNS TAX SIMPLIFICATION TAXATION TAXPAYER COMPLIANCE TAXPAYER COMPLIANCE COSTS TAXPAYER SERVICES TAXPAYERS TECHNICAL ASSISTANCE TRANSITION COUNTRIES TURNOVER USER VAT COMPLIANCE Coolidge, Jacqueline Yilmaz, Fatih Does E-Filing Reduce Tax Compliance Costs in Developing Countries? |
relation |
Investment climate in practice;no. 21 |
description |
As 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. |
format |
Publications & Research :: Brief |
author |
Coolidge, Jacqueline Yilmaz, Fatih |
author_facet |
Coolidge, Jacqueline Yilmaz, Fatih |
author_sort |
Coolidge, Jacqueline |
title |
Does E-Filing Reduce Tax Compliance Costs in Developing Countries? |
title_short |
Does E-Filing Reduce Tax Compliance Costs in Developing Countries? |
title_full |
Does E-Filing Reduce Tax Compliance Costs in Developing Countries? |
title_fullStr |
Does E-Filing Reduce Tax Compliance Costs in Developing Countries? |
title_full_unstemmed |
Does E-Filing Reduce Tax Compliance Costs in Developing Countries? |
title_sort |
does e-filing reduce tax compliance costs in developing countries? |
publisher |
World Bank Group, Washington, DC |
publishDate |
2014 |
url |
http://documents.worldbank.org/curated/en/2014/02/20272220/e-filing-reduce-tax-compliance-costs-developing-countries http://hdl.handle.net/10986/20428 |
_version_ |
1764445351968768000 |