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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INFORMATION
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2018/05/22
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Document de travail de recherche sur les politiques
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WPS8452
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1
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1
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2018/05/22
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Disclosed
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Technology, taxation, and corruption: evidence from the introduction of electronic tax filing
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risk score
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