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...

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Main Authors:	Coolidge, Jacqueline, Yilmaz, Fatih
Format:	Brief
Language:	English en_US
Published:	World Bank Group, Washington, DC 2014
Subjects:	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
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

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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

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

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