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...
Vea más
INFORMACIÓN
-
2018/05/22
-
Documento de trabajo sobre investigaciones relativas a políticas
-
WPS8452
-
1
-
1
-
2018/05/22
-
Disclosed
-
Technology, taxation, and corruption: evidence from the introduction of electronic tax filing
-
risk score