Technology, Taxation, and Corruption
Evidence from the Introduction of Electronic Tax Filing
Bibliographic Data
| ID | 19038808 |
|---|---|
| Authors | Oyebola Okunogbe (0000-0002-2698-4584, World Bank), Victor Pouliquen (0000-0002-1270-1141, Paris School of Economics) |
| Year | 2018 |
| Publication date | 2018-05-01 |
| Open Access | No |
| Type | BOOK |
| Publisher | World Bank, Washington, DC (PUBLISHER) |
| DOI | 10.1596/1813-9450-8452 |
| OpenAlex | W2804834522 |
| Language | EN |
| References cited | 4 |
Many e-government initiatives introduce technology to improve efficiency and avoid potential human bias. Using experimental variation, we examine the impact of electronic tax filing (to replace in-person submission to tax officials) using data from Tajikistan firms. E-filing reduces the time firms spend on taxes by 40 percent. Further, among firms previously more likely to evade, e-filing doubles taxes paid. Conversely, evidence suggests that e-filing reduces tax payments among firms previously less likely to evade. These firms also pay fewer bribes, as e-filing reduces extortion opportunities. These patterns are consistent with differential treatment of firms by tax officials prior to e-filing.\n
Art · Business · Economics · Language change · Corporate Taxation and Avoidance · Local Government Finance and Decentralization · Taxation and Compliance Studies
| Highly cited | No |
|---|