This paper conducts an impact evaluation of the effects of two tax administration interventions-a taxpayer register expansion and education programme, and a new electronic filing system for presumptive tax-on the number of small business taxpayers and presumptive tax revenues in Uganda. Using a...

We analyze differences in tax filing behavior between natives and immigrants using population-wide Swedish administrative data, focusing on two empirical examples. First, controlling for a rich set of variables, we compare deduction behavior of immigrants and natives with the same commuting...

The paper analyses the relationship of tax compliance costs and business strategy. Due to instruments, like information technology, simplified cash accounting or outsourcing compliance activities to tax advisers, private businesses have a set of strategies to optimize their tax compliance cost...

As documented by empirical research, tax compliance costs are a considerable burden for private businesses. However, cost estimates may be biased due to survey non-response and questionnaire framing effects. This paper investigates the impact of both aspects on cost estimates. We do not find...

Tax administrations around the world have introduced e-filing of tax returns due to its potential to improve tax return filing compliance. The introduction of this service for businesses in South Africa has not yielded the expected results. Drawing on tax administrative data on tax return filing...

This research examined the effect of Religiosity, Perceived Risk, and Attitude on Tax Compliant Intention, moderated by e-Filing. This research used a quantitative approach which involved the Structural Equation Model (SEM). Large taxpayers are generally in the form of agencies and individuals,...

The study has two parts: the first part studies how South African taxpayers felt about e-filing, and the second part analyses how e-filing affected tax compliance. We use self-structured questionnaires to collect data from about 151 South African taxpayers, and we analyze them using binary...

This research examines dominant technology adoption paradigms to discover vital underlying variables in online tax return reporting behavior. This research aims to develop and empirically test a hypothetical model based on data collected from Indonesia's existing online tax return reporting...

The COVID-19 pandemic imposed challenges and offered opportunities, which were recognized and assessed in developed countries. In many cases though, the lack of systematic preparation for the required digital transformation resulted in confusion and discomfort in citizens' lives, where the...

The COVID-19 pandemic enhanced digital transformation. With the spread of the pandemic and the introduction of epidemiological measures, citizens were enforced to use the Internet to an increased extent. The digital divide among citizens and the capability of citizens to get an equal level of...