Technology, taxation, and corruption: evidence from the introduction of electronic tax filing (English)

Many e-government initiatives introduce technology to improve efficiency and avoid potential human bias. Electronic tax filing (e-filing) is an important example, as developing countries increasingly adopt online submission of tax declarations to replace in-person submission to tax officials. This paper examines the impact of e-filing on compliance costs, tax payments, and bribe payments using experimental variation and data from Tajikistan firms...

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Author

Okunogbe,Oyebola Motunrayo;

Pouliquen,Victor Maurice Joseph;
Document Date
2018/05/22
Document Type
Policy Research Working Paper
Report Number
WPS8452
Volume No
1
Total Volume(s)
1
Country
Tajikistan,
Region
Europe and Central Asia,
Disclosure Date
2018/05/22
Disclosure Status
Disclosed
Doc Name
Technology, taxation, and corruption: evidence from the introduction of electronic tax filing
Keywords
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Citation

Okunogbe,Oyebola Motunrayo; Pouliquen,Victor Maurice Joseph.

Technology, taxation, and corruption: evidence from the introduction of electronic tax filing (English). Impact Evaluation series|Policy Research working paper|no. WPS 8452 Washington, D.C. : World Bank Group. http://documents.worldbank.org/curated/en/906671526994655975

Technology, taxation, and corruption: evidence from the introduction of electronic tax filing (English)

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