Technology, taxation, and corruption : evidence from the introduction of electronic tax filing / Oyebola Okunogbe, Victor Pouliquen
Contributor(s): Resource type: Ressourcentyp: Buch (Online)Book (Online)Language: English Series: World Bank E-Library Archive | Policy research working paper ; 8452Publisher: Washington, D.C. : World Bank Group, Development Economics, Development Research Group, May 2018Description: 1 Online-Ressource (circa 62 Seiten) : IllustrationenSubject(s): Genre/Form: Additional physical formats: Erscheint auch als: Technology, Taxation, and Corruption: Evidence from the Introduction of Electronic Tax Filing. Druck-Ausgabe Washington, D.C : The World Bank, 2018DOI: DOI: 10.1596/1813-9450-8452Online resources: Summary: Many e-government initiatives introduce technology to improve efficiency and avoid potential human bias. Electronic tax filing (e-filing) is an important example, as developing countries increasingly adopt online submission of tax declarations to replace in-person submission to tax officials. This paper examines the impact of e-filing on compliance costs, tax payments, and bribe payments using experimental variation and data from Tajikistan firms. Firms that e-file have lower compliance costs, spending five fewer hours each month on fulfilling tax obligations. There are no significant average effects of e-filing on tax or bribe payments, but significant heterogeneity exists across firms by their baseline likelihood of tax evasion. Among firms previously more likely to evade, e-filing doubles tax payments, likely by disrupting collusion with officials. Conversely, among firms less likely to have been evading, e-filing reduces tax payments, suggesting that officials had previously required them to pay more. These firms also pay fewer bribes, as e-filing reduces opportunity for extortion. In all, the results indicate that e-filing reduces compliance costs and makes the distribution of tax payments across firms arguably more equitablePPN: PPN: 1027329705Package identifier: Produktsigel: ZDB-1-WBA | ZDB-110-WBONo physical items for this record
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