2014年-世界发展银行全球_Does_E-Filing_Reduce_Tax_Compliance_Costs_in_Developing_Countries__4页_641kb

报告摘要

Summary of "Does E-Filing Reduce Tax Compliance Costs in Developing Countries?"

Core Content

This document explores the impact of electronic filing (e-filing) on tax compliance costs for small and midsize businesses in developing countries. It is based on a meta-analysis of tax compliance cost surveys conducted in South Africa, Ukraine, and Nepal. The authors, Jacqueline Coolidge and Fatih Yilmaz, provide a cautiously positive assessment of e-filing reforms, emphasizing the importance of proper design, implementation, and readiness of both the revenue authorities and taxpayers.

Main Viewpoints

E-filing reduces errors and corruption opportunities, but does not necessarily lower tax compliance costs for all businesses.
Compliance cost savings are not guaranteed and depend heavily on the design and implementation of e-filing systems.
Small businesses may face increased compliance costs if forced to e-file without adequate infrastructure or training.
There is a learning curve associated with e-filing, which can take more than a couple of years to overcome.
Policy implementation is critical to realizing the benefits of e-filing.

Key Findings

E-filing is more commonly used by larger firms, located in urban areas, operating in capital-intensive sectors, and paying multiple taxes.
In South Africa, e-filing is associated with a 22.4% reduction in tax compliance costs and a 21.8% decrease in VAT compliance hours.
In Ukraine and Nepal, e-filers experienced increased compliance costs, mainly due to double reporting requirements and complicated procedures.
The learning by doing effect is significant, suggesting that compliance cost savings may not be immediate.
Upfront investments in e-filing infrastructure and training are important but may not be relevant once the system is in place.

Recommendations

Design a simple, user-friendly e-filing system and keep it voluntary for small businesses initially.
Ensure reliable and fast Internet connections, and address technical issues promptly.
Promote taxpayer awareness of e-filing options and benefits through communication campaigns.
Create or encourage e-filing kiosks in areas with limited access to computers or the Internet.
Phase in e-filing by starting with taxes that are most suitable, such as VAT and corporate income tax.
Offer training to small business owners on how to use e-filing systems.
Consider non-monetary incentives to encourage e-filing, such as extended filing periods or additional time for payment.

Caveats

E-filing should not be pushed on all taxpayers without considering their readiness and capacity.
Infrastructure readiness is crucial for the success of e-filing reforms.
Policy design must avoid unnecessary duplication of effort and eliminate the need for physical submission of documents.
Endogeneity issues may affect the analysis, as firms with better management practices are more likely to adopt e-filing.

Conclusion

While e-filing can significantly benefit revenue authorities by reducing administrative costs and improving efficiency, it may increase compliance costs for small businesses if not properly implemented. The success of e-filing reforms depends on well-designed policies, adequate infrastructure, and appropriate support for taxpayers. Policymakers should proceed with caution and prioritize the needs of small businesses when introducing e-filing systems.

Authors and Acknowledgments

Jacqueline Coolidge – Consultant with the World Bank Group and retired Lead Investment Policy Officer.
Fatih Yilmaz – Consultant with the World Bank Group and PhD candidate in economics at the University of Calgary.
The authors thank Jan Loeprick and Blanca Moreno-Dodson for their insights, and Richard Bird, Kenneth McKenzie, and Herbert Emery for their peer review.

About the Investment Climate Department

The World Bank Group's Investment Climate Department focuses on improving the business environment through tax reforms and other measures. It works with governments and donor partners to support reforms that foster investment, market competition, and job creation. Funding comes from the World Bank Group (including IFC, MIGA, and the World Bank) and over 15 donor partners through the FIAS platform.

References

Che Azmi, Anna, and Yusniza Kamarulzaman. 2010. "Adoption of Tax E-filing: A Conceptual Paper." African Journal of Business Management.
Coolidge, Jacqueline. 2012. "Findings of Tax Compliance Cost Surveys in Developing Countries." e-Journal of Tax Research.
Doing Business Indicators. World Bank and IFC.
IFC. 2009a. The Costs of Tax Compliance in Ukraine.
IFC. 2009b. A Handbook for Tax Simplification.
IFC. 2012. Nepal Tax Compliance Cost Survey Report - 2012.
OECD. 2008. Programs to Reduce the Administrative Burden of Tax Regulations in Selected Countries.
USAID. 2008. Formal SMME Tax Compliance Survey Report: Prepared for National Treasury Republic of South Africa.
World Bank and IFC. 2007. Doing Business 2008.
Yilmaz, Fatih, and Jacqueline Coolidge. 2013. "Can E-filing Reduce Tax Compliance Costs for Small Businesses in Developing Countries?" World Bank Policy Research Working Paper 6647.