Does E-Filing Reduce Tax Compliance Costs in Developing Countries?

• Tác giả: Jacqueline Coolidge
• Ngôn ngữ: eng
• Ký hiệu phân loại: 336.20 Public finance
• Thông tin xuất bản: World Bank Group, Washington, DC, 2014
• Bộ sưu tập: Tài liệu truy cập mở
• ID: 242875
• Chủ đề: 1. ADDED TAX; 2. ADMINISTRATIONS; 3. BANK POLICY; 4. BUSINESS ENVIRONMENT; 5. BUSINESS ENVIRONMENTS

Tóm tắt

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.