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Technology, Taxation, and Corruption: Evidence from the Introduction of Electronic Tax Filing†

Technology, Taxation, and Corruption: Evidence from the Introduction of Electronic Tax Filing† AbstractMany 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. (JEL D22, H25, H26, O14, O23) http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png American Economic Journal: Economic Policy American Economic Association

Technology, Taxation, and Corruption: Evidence from the Introduction of Electronic Tax Filing†

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Technology, Taxation, and Corruption: Evidence from the Introduction of Electronic Tax Filing†

Okunogbe, Oyebola; Pouliquen, Victor
American Economic Journal: Economic Policy , Volume 14 (1) – Feb 1, 2022

Abstract

AbstractMany 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. (JEL D22, H25, H26, O14, O23)

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Publisher
American Economic Association
Copyright
Copyright © 2022 © American Economic Association
ISSN
1945-7731
DOI
10.1257/pol.20200123
Publisher site
See Article on Publisher Site

Abstract

AbstractMany 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. (JEL D22, H25, H26, O14, O23)

Journal

American Economic Journal: Economic Policy – American Economic Association

Published: Feb 1, 2022

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