Building fiscal capacity in developing countries evidence on the role of information technology Merima Ali, Abdulaziz B. Shifa, Abebe Shimeles and Firew Woldeyes
Contributor(s): Ali, Marima
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Material type: 
ArticlePublisher: 2021Subject(s): CAPACIDAD FISCAL | IMPUESTOS | RECAUDACION | TECNOLOGÍA DE LA INFORMACIÓN | PAISES EN DESARROLLO | ETIOPIA
In:
National Tax Journal v. 74, n. 3, September 2021, p. 591-620Summary: Weak fiscal capacity is a major challenge in low-income countries. Recently, governments have adopted information technology to modernize tax collection; however, there is little evidence on the impact of such reforms. We narrow this gap using unique administrative firm-level panel data covering all business taxpayers in Ethiopia. We find a robust increase in value-added tax collections and reported sales following the adoption of electronic sales register machines (ESRMs), without decreasing formal employment. These effects are larger among downstream firms. ESRM adoption is also associated with a decrease in entry into downstream sectors.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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| Artículos | IEF | IEF | OP 233/2021/3-1 (Browse shelf) | Available | OP 233/2021/3-1 |
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Resumen
Bibliografía.
Weak fiscal capacity is a major challenge in low-income countries. Recently, governments have adopted information technology to modernize tax collection; however, there is little evidence on the impact of such reforms. We narrow this gap using unique administrative firm-level panel data covering all business taxpayers in Ethiopia. We find a robust increase in value-added tax collections and reported sales following the adoption of electronic sales register machines (ESRMs), without decreasing formal employment. These effects are larger among downstream firms. ESRM adoption is also associated with a decrease in entry into downstream sectors.
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