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.
Bibliographic Details
| Main Authors: |
Coolidge, Jacqueline,
Yilmaz, Fatih |
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| Language: | English
en_US |
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| Published: |
World Bank Group, Washington, DC
2014-02
|
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| 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, |
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| Online Access: | http://documents.worldbank.org/curated/en/2014/02/20272220/e-filing-reduce-tax-compliance-costs-developing-countries
https://hdl.handle.net/10986/20428
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