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Impact evaluation of the introduction of electronic tax filing in Tajikistan : endline report (English)

Across the world, different sectors of government are embracing the use of information technology in delivering services and interacting with citizens. While improving service delivery and efficiency is typically a central motivation of these e-government initiatives, increasing compliance is often an important consequence. Electronic tax filing was introduced in Tajikistan in 2012 as part of a broader reform package of the Central Asia Tax Administration Project. Through this project, the IFC provided support to the Tax Committee of Tajikistan and stakeholders from the business community in crafting a new tax code that went into effect on January 1, 2013. The new code contains a number of reforms aimed at reducing compliance costs for businesses and stimulating business formalization and growth. By making it easier for people to file and pay taxes, and by closing off opportunities for unofficial interactions, the government expects that e-filing will ultimately lead to increased voluntary compliance and thus increased tax revenues. Other motives for introducing e-filing are to improve the availability and quality of tax records by reducing the mistakes made by clerks with large data entry burdens; and improving the efficiency of tax administration by releasing officials from routine work to focus on higher value activities. This study contributes to the growing body of evidence on the impact of technology on governance by examining the introduction of electronic tax filing in Tajikistan.


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    Okunogbe,Oyebola Motunrayo, Pouliquen,Victor Maurice Joseph

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    Working Paper

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    Europe and Central Asia,

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    Impact evaluation of the introduction of electronic tax filing in Tajikistan : endline report

  • Keywords

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Okunogbe,Oyebola Motunrayo Pouliquen,Victor Maurice Joseph

Impact evaluation of the introduction of electronic tax filing in Tajikistan : endline report (English). Washington, D.C. : World Bank Group.