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 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
Format:	Brief biblioteca
Language:	English en_US
Published:	World Bank Group, Washington, DC 2014-02
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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