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

• 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

  risk score; trade and competitiveness; tax payment; tax authorities; tax authority; amount of tax; treatment group; legal entity; legal entities; opportunities for corruption; high compliance costs; tax compliance cost; role of technology; focus group meeting; increase tax revenue; income tax withholding; measure of outcome; improving service delivery; exposure to information; corporate income tax; calculation of tax; tax policy change; reduction in tax; trade and services; medium sized business; tax administration system; tax administration process; access to computer; security of information; lack of awareness; tax declaration; baseline survey; Tax Evasion; logistical support; bribe payment; individual enterprise; tax liability; tax inspector; high tax; e-government initiative; tax collector; registration process; tax obligation; administrative datum; voluntary compliance; total tax; pay taxes; tax amount; survey data; individual entrepreneur; social program; turnover tax; tax preparation; telephone call; standard deviation; conceptual framework; audit adjustment; private information; response rate; state capacity; implementing partner; gross revenue; taxpayer response; business cost; quantitative data; taxation issues; experimental treatment; increasing transparency; monitoring compliance; transaction cost; legal requirement; electronic system; outcome data; causal impact; tax law; sample survey; Calculate Taxes; tax form; cost measurement; tax accounting; productive activity; national income; discount value; discount factor; public terminal; manual system; Performance Pay; registration procedure; online system; electronic declaration; customs corruption; Learning and Innovation Credit; sampling strategy; mean group; postal system; alternative measure; experimental design; development policy; open access; train operator; monthly payment; audit strategy; Public Goods; limited resources; business structure; basic model; risk criterion; strategic behavior; common feature; Tax Reform; government function; registration fee; online payment; double tax; robustness check; indicator variable; tax information; digital signature; study design; selection bias; record keeping; trade sector; tax records; primary reason; instrumental variable; outcome measure; social insurance; electronic bill; employee salary; business network; tax rate; court action; summary statistic

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• Language

  English

• Topics

  Digital Government, e-Government, Trade, Tax and Revenue Policy and Administration, Taxation,

• Historic Topics

  Macroeconomics and Economic Growth, Law and Development, Governance, Public Sector Development, International Economics and Trade,

• Historic SubTopics

  Economic Adjustment and Lending, Macro-Fiscal Policy, Taxation & Subsidies, Tax Administration, Tax Law, Public Finance Decentralization and Poverty Reduction, Public Sector Economics, De Facto Governments, E-Government, Economics and Finance of Public Institution Development, E-Government, Public Sector Administrative and Civil Service Reform, Public Sector Administrative & Civil Service Reform, Democratic Government, E-Government, International Trade and Trade Rules,

• Unit Owning

  Off of Sr VP Dev Econ/Chief Econ (DECVP),DECRG: Human Development (DECHD)

• Version Type

  Final

• Series Name

  Policy Research working paper, no. WPS 8452, Impact Evaluation series,

• See Less

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