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Small business tax regimes (English)

Simplified tax regimes for micro and small enterprises in developing countries are intended to facilitate voluntary tax compliance. However, survey evidence suggests that small business taxation based on simplified bookkeeping or turnover is sometimes perceived as too complex for microenterprises in countries with high illiteracy levels. ... See More +

Viewpoint 104359 FEB 01, 2016

Coolidge,Jacqueline; Yilmaz,Fatih Disclosed

Does e-filing reduce tax compliance costs in developing countries? (English)

As the use of e-fi ling of tax returns has spread from developed to developing
countries, it has been clear that this sort of reform can reduce errors and opportunities for corruption. ... See More +

Brief 91191 FEB 01, 2014

Coolidge, Jacqueline; Yilmaz, Fatih Disclosed

Can specialized tax software reduce tax compliance costs in developing countries? (English)

The World Bank Group conducted a study, using data from a number of surveys of businesses in developing countries, to investigate the association between the use of specialized tax software and total tax compliance costs. ... See More +

Brief 90756 JAN 01, 2014

Coolidge, Jacqueline; Yilmaz, Fatih Disclosed

Can e-filing reduce tax compliance costs in developing countries ? (English)

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. ... See More +

Policy Research Working Paper WPS6647 OCT 01, 2013

Yilmaz, Fatih; Coolidge, Jacqueline Disclosed