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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
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