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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