"The authors use firm-level survey data on 998 small and medium enterprises registered for tax in South Africa regarding tax compliance costs to investigate the use of outsourcing to complete tax compliance tasks. Overall, about 43 percent of the enterprises do all their tax compliance work...

This study takes advantage of a publicly salient policy sphere - road quality - in the Russian Federation's capital city to explore the use of digital technologies as means of aggregating information and demonstrating government capacity and effectiveness. It focuses on the potential linkage...