Technology, taxation, and corruption evidence from the introduction of electronic tax filing by Oyebola Okunogbe and Victor Pouliquen
By: Okunogbe, Oyebola
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Contributor(s): Pouliquen, Victor.
Material type: 
ArticlePublisher: 2022Subject(s): ADMINISTRACION TRIBUTARIA | ADMINISTRACIÓN ELECTRÓNICA | DECLARACIONES TRIBUTARIAS | ELUSION FISCAL
In:
American Economic Journal : Economic Policy v. 14, n. 1, February 2022, p. 341-372Summary: 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.
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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.
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