Yilmaz, Fatih
[Verfasser:in]
;
Yilmaz, Fatih
[Sonstige Person, Familie und Körperschaft];
Coolidge, Jacqueline
[Sonstige Person, Familie und Körperschaft]
Can E-Filing Reduce Tax Compliance Costs in Developing Countries?
Erschienen:
Washington, D.C: The World Bank, 2013
2013
Umfang:
Online-Ressource (59 p)
Sprache:
Englisch
DOI:
10.1596/1813-9450-6647
Identifikator:
Reproduktionsreihe:
World Bank eLibrary
Entstehung:
Anmerkungen:
Beschreibung:
The purpose of this study is to investigate the association between electronic filing (e-filing) and the total tax compliance costs incurred by small and medium size businesses in developing countries, based on survey data from South Africa, Ukraine, and Nepal. A priori, most observers expect that use of e-filing should reduce tax compliance costs, but this analysis suggests that the assumption should be more nuanced. In particular, policies that require business taxpayers to submit paper-based information in addition to their e-filing roughly negate savings that would otherwise be realized. In addition, adoption of e-filing requires an up-front investment by the business not only in capital assets, but also in the time, effort, and resources required to learn how to use e-filing properly and efficiently. Small businesses, in particular, are likely to face a steep "learning curve" and should probably not be forced to use e-filing before the majority of them have access to computers (with reliable electricity service) and have had a chance to become familiar with both computer use and the Internet