Can E-Filing Reduce Tax Compliance Costs in Developing Countries?

Yilmaz, Fatih ; Coolidge, Jacqueline

World Bank, Washington, DC

关键词: ACCOUNTANT;    AUDITS;    BANK ACCOUNT;    BANK ACCOUNTS;    BANK POLICY;   

DOI  :  10.1596/1813-9450-6647
RP-ID  :  WPS6647

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

The purpose of this study is toinvestigate the association between electronic filing(e-filing) and the total tax compliance costs incurred bysmall and medium size businesses in developing countries,based on survey data from South Africa, Ukraine, and Nepal.A priori, most observers expect that use of e-filing shouldreduce tax compliance costs, but this analysis suggests thatthe assumption should be more nuanced. In particular,policies that require business taxpayers to submitpaper-based information in addition to their e-filingroughly negate savings that would otherwise be realized. Inaddition, adoption of e-filing requires an up-frontinvestment by the business not only in capital assets, butalso in the time, effort, and resources required to learnhow to use e-filing properly and efficiently. Smallbusinesses, in particular, are likely to face a steep"learning curve" and should probably not be forcedto use e-filing before the majority of them have access tocomputers (with reliable electricity service) and have had achance to become familiar with both computer use and the Internet.