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Technology, Taxation, and Corruption : Evidence from the Introduction of Electronic Tax Filing
Okunogbe, Oyebola Motunrayo - 2018
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....
Persistent link: https://www.econbiz.de/10012918447
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Tax Administration Practices and Firms? Perceptions of Corruption : Evidence from Europe and Central Asia
Ponomariov, B. - 2018
Two competing conceptualizations of corruption in the literature allow viewing it either as efficient or burdensome …? experience of corruption in tax administration. The findings presented in the paper provide provisional support for the second … line of reasoning, that corruption in taxation is a burden, rather than a type of efficiency. Special emphasis is given to …
Persistent link: https://www.econbiz.de/10012933442
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Does E-Government Improve Government Capacity? Evidence from Tax Administration and Public Procurement
Kochanova, Anna - 2017
, improvement of public procurement competitiveness, and reduction of corruption. The paper finds that information and … relationship between e-procurement and bureaucratic corruption …
Persistent link: https://www.econbiz.de/10012969399
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Can Electronic Tax Invoicing Improve Tax Compliance? A Case Study of the Republic of Korea's Electronic Tax Invoicing for Value-Added Tax
Lee, Hyung Chul - 2017
This paper reviews the Republic of Korea's experience with electronic tax invoices for its value-added tax regime from the perspectives of tax policy makers and administrators. The paper evaluates Korea's implementation of electronic tax invoicing and analyzes its effect on tax compliance...
Persistent link: https://www.econbiz.de/10012969838
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Rwanda's New Companies : An Overview of Registrations, Taxes, Employment, and Exports
Zangrandi, Michele - 2017
The Government of Rwanda has introduced several reforms since 2009 that have significantly improved the domestic business environment. One of the reforms is the one-stop shop for business registration. Making use of newly available administrative data sources such as tax and company...
Persistent link: https://www.econbiz.de/10012970381
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Customs, Brokers, and Informal Sectors : A Cameroon Case Study
Cantens, Thomas - 2017
aimed at reducing fraud and corruption may be difficult to achieve. Informal traders and brokers (without licenses) follow …
Persistent link: https://www.econbiz.de/10012973451
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Undeclared Economic Activity in Central and Eastern Europe -- How Taxes Contribute and How Countries Respond to the Problem
Leibfritz, Willi - 2017
The paper examines the incentives and distortions created by tax policy and administration structures that motivate individuals to undeclare or under-declare work in the new EU member countries. It analyses the tax level and the tax structure "mix" of tax instruments, the special taxation...
Persistent link: https://www.econbiz.de/10012975537
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Taxation and the Shadow Economy : How the Tax System Can Stimulate and Enforce the Formalization of Business Activities
Awasthi, Rajul - 2018
Cash transactions for goods and services in which no receipts are issued greatly increase the risk of tax evasion. Despite the availability of banking services and alternative payment, key sectors of the economy remain largely cash-based in almost all developing countries. This paper shows the...
Persistent link: https://www.econbiz.de/10012923262
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Quasi-Fiscal Deficits in the Electricity Sector of the Middle East and North Africa : Sources and Size
Camos Daurella, Daniel - 2017
The annual electricity investments needed in the Middle East and North Africa region to keep up with demand have been estimated at about 3 percent of the region's projected gross domestic product. However, in most economies of the region, the ability to make those investments is limited by...
Persistent link: https://www.econbiz.de/10012941037
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Technology Adoption and the Middle-Income Trap : Lessons from the Middle East and East Asia
Arezki, Rabah - 2019
This paper documents the existence of a "middle-income trap" for the Middle East and North Africa region. It argues that the economic woes of the Middle East and North Africa offer new insights into the debate on the trap which has thus far focused on the East Asia and Pacific region. The...
Persistent link: https://www.econbiz.de/10012865510