Okunogbe, Oyebola
Technology, taxation, and corruption evidence from the introduction of electronic tax filing / by Oyebola Okunogbe and Victor Pouliquen .-- , 2022
Resumen.
Bibliografía.
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.
ADMINISTRACION TRIBUTARIA
ADMINISTRACIÓN ELECTRÓNICA
DECLARACIONES TRIBUTARIAS
ELUSION FISCAL
Pouliquen, Victor
American Economic Journal : Economic Policy 1945-7731v. 14, n. 1, February 2022, p. 341-372
Technology, taxation, and corruption evidence from the introduction of electronic tax filing / by Oyebola Okunogbe and Victor Pouliquen .-- , 2022
Resumen.
Bibliografía.
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.
ADMINISTRACION TRIBUTARIA
ADMINISTRACIÓN ELECTRÓNICA
DECLARACIONES TRIBUTARIAS
ELUSION FISCAL
Pouliquen, Victor
American Economic Journal : Economic Policy 1945-7731v. 14, n. 1, February 2022, p. 341-372