Can ICTs increase tax compliance? Evidence on taxpayer responses to technological innovation in Ethiopia

Mascagni, Giulia; Mengistu, Andualem; Woldeyes, Firew Bekele

doi:10.1016/j.jebo.2021.06.007

Cited by 53 publications

(67 citation statements)

References 13 publications

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“…To the best of our knowledge, this is the first evidence of inconsistencies between EBM and declarations data in the literature. One available study from Ethiopia has shown that similar machines can improve tax records' accuracy and compliance, while also documenting large inconsistencies in records across tax types (Mascagni et al, 2021). We add nuance to this finding by documenting widespread difficulties among taxpayers with operating the machines, emerging from our FGDs.…”

Section: Introductionmentioning

confidence: 65%

The VAT in practice: equity, enforcement, and complexity

Mascagni

Dom

Santoro

et al. 2022

Int Tax Public Finance

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The value-added tax (VAT) is meant to be an efficient and self-enforcing tax on consumption. Yet, being a rather sophisticated tax, the VAT can also be complex and costly to administer. By examining the case of Rwanda, this paper assesses the extent to which the VAT’s potential materialises in the context of a lower-income countries. Using a mixed-methods approach, which combines qualitative information from focus group discussions with the analysis of administrative and survey data, this paper makes two contributions. First, it documents reporting inconsistencies in VAT data, providing new evidence on how weak capacity prevents tax administrations in lower-income countries from reaping the full benefits of the VAT. Second, it shows that the VAT, as applied in practice, differs substantially from its theoretical functioning. This generates differences in tax burdens across firms, despite a proportional tax rate, with important distributional implications. We also document that the VAT chain often breaks down, with implications on the VAT’s efficiency.

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Section: Introductionmentioning

confidence: 65%

The VAT in practice: equity, enforcement, and complexity

Mascagni

Dom

Santoro

et al. 2022

Int Tax Public Finance

Self Cite

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“…According to a study by Wasao (2014), electronic tax filing significantly improves tax compliance is the process is straightforward and less complicated. Technology, especially in a country where the populace is predominantly tech-savvy, improves compliance because it increases the ease of complying with tax laws (Mascagni et al, 2021). The study found that relying on IT increased the tax revenue for income tax by 12% and 48% for VAT.…”

Section: Tax Evasion and The Causation Of The Phenomenonmentioning

confidence: 92%

Fiscal morality and the underground economy in countries of the European Union and the USA

Mititelu

Amzuică²,

Chiriac³

et al. 2022

TSSJ

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The research was conducted to explore fiscal morality and underground economy of European countries and the US. The study was based on the assumption that the growth rate of an economy has a significant influence on tax compliance. In addition, the research investigated the effect of other factors on tax compliance of various countries. The factors included life expectancy, GDP growth rate, expenditure on education, and proportion of people living below the median income. Tax revenue was used to represent the level of tax compliance. The nations considered for this study included Germany, Italy, France, UK, and the US. Data was obtained from the World Bank Database, for the period 1971-2020. The findings depicted that economic growth was negatively associated with tax revenue. However, life expectancy, education expenditure, and poverty levels had a positive association with tax revenue. The regression models indicated that Italy had the most suitable model for estimation of tax compliance of fiscal morality among the selected countries.

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“…Pradhan et al (2014), Vu (2011) ont trouvé que les TIC réduisent les coûts de production, favorisent la demande et l'investissement, améliorent l'efficacité de l'allocation des ressources, le niveau de production et la croissance économique, qui concourent à l'expansion des recettes fiscales. Ali et al (2015), Mascagni et al (2018), Bellon et al (2019) ont trouvé que la facturation électronique accroit la MRF et la conformité fiscale. Brun et al (2020) utilisant les effets fixes dans le cadre d'un échantillon de 96 pays de 2005 à 2016, trouvent que la diffusion des TIC améliore la MRF.…”

Section: Synthese De L'etat De L'art Et Positionnement Theoriqueunclassified

Les canaux de transmission des effets des TIC sur la mobilisation des recettes fiscales en Afrique

Nkoa

Song

2022

African Development Review

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Le développement et l'usage des Technologies de l'Information et de la Communication (TIC) enAfrique ont considérablement progressé au cours des deux dernières décennies, et alimentent une littérature très féconde. Dans cet article, nous identifions les effets et les canaux robustes par lesquels les TIC améliorent la Mobilisation des Recettes Fiscales (MRF). À partir d'un échantillonde 54 pays, nous spécifions et estimons un modèle en données de panel par la méthode des Moindres Carrés Généralisés (MCG) sur la période 1996-2019. Nos résultats montrent que l'usage des TIC (mesuré par les pénétrations d'internet, du téléphone mobile, du téléphone fixe et de la fibre optique) stimule significativement la MRF. Leurs effets transitent par le développement financier, l'ouverture commerciale, l'énergie et le capital humain. Nous suggérons un-renforcement des infrastructures de télécommunications et des canaux de transmission pour une meilleure dématérialisation des procédures fiscales et une plus grande mobilisation des recettes.

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Can ICTs increase tax compliance? Evidence on taxpayer responses to technological innovation in Ethiopia

Cited by 53 publications

References 13 publications

The VAT in practice: equity, enforcement, and complexity

The VAT in practice: equity, enforcement, and complexity

Fiscal morality and the underground economy in countries of the European Union and the USA

Les canaux de transmission des effets des TIC sur la mobilisation des recettes fiscales en Afrique

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