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

Okunogbe, Oyebola; Pouliquen, Victor

doi:10.1257/pol.20200123

Cited by 26 publications

(23 citation statements)

References 31 publications

(20 reference statements)

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“…DFS can play an important part in this respectunlike cash payments, they allow transactions to be traced through the data trail left by mobile money or other forms of digital payment. 5 In addition, data from digital payments could also allow data-driven audits and a more transparent tax administration, which relies more on data that is clearly verifiable and less on the action of a specific tax official (Ouedraogo and Sy 2020;Okunogbe and Pouliquen 2022). When there is full integration of administrative tax data and data from DFS at the firm level, the tax administration can also check whether a firm's tax declarations are consistent with payments recorded digitally for 3 This could also be the case with corporate taxpayers, with company shareholders being connected to national ID databases.…”

Section: Monitoring and Enforcementmentioning

confidence: 99%

Digital Financial Services and Digital IDs: What Potential do They Have for Better Taxation in Africa?

Santoro¹,

Muñoz²,

Prichard³

et al. 2022

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New digital technologies are now being widely used in Africa and lower-income countries (LICs). This has had an impact on tax administration, which has been increasingly digitised. Specifically Digital Financial Services (DFS) and digital IDs can improve tax administration. They have the potential to identify taxpayers more easily, communicate with them better, enforce and monitor compliance, and reduce compliance costs. While the potential is clear, existing literature indicates some of the barriers. Take-up of digital technology is still low due to barriers. Also, when taking up the technology, taxpayers often tend to adopt various measures to minimise tax payments. Within tax administrations there are challenges to accessibility and use of quality data. Mistakes can be made when launching digitisation, and there are regulatory and political barriers for effective use of digital technology. Given this context, this paper summarises key questions that are relevant for research and policy development to make more effective use of digital technology in tax administration in Africa and LICs.

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Section: Monitoring and Enforcementmentioning

confidence: 99%

Digital Financial Services and Digital IDs: What Potential do They Have for Better Taxation in Africa?

Santoro¹,

Muñoz²,

Prichard³

et al. 2022

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“…Tax efficiency is also required to eradicate corruption. Because of course corruption is very detrimental to the state and reduces the ability of the state to build economic infrastructure (Okunogbe & Pouliquen, 2022). As far as corruption is concerned, it is a certain markup of all government spending.…”

Section: Literature Reviewmentioning

confidence: 99%

The Role Of Taxes In The Indonesian Economy

Laura¹

2022

TMJI

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This study tries to look into the connection between economic growth and, taxes, and government spending to understand the role of taxes in the Indonesian economy. The World Bank provides secondary data that we use, by investigating state revenues from taxes, government spending, and economic growth to look into how taxes affect economic growth. We use annual research data from 2000 to 2020. We use vector analysis in this study. We found that economic growth, taxes, and government spending significantly influence and support each other. This shows that taxes depend on economic growth where the higher the economic growth in Indonesia, the higher the potential tax revenue as state revenue. The higher the state revenue from taxes, the greater the government expenditure for economic development in Indonesia. The higher the economic development in Indonesia through government expenditure, the higher the economic growth in Indonesia.

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“…Performance, productivity, effectiveness, and efficiency are four enhancement aspects of perceived usefulness [7]. The e-tax system is expected to increase taxpayers' performance through its accurate calculations and data completeness validations [31]. Taxpayers' effectiveness and efficiency are likely to be increased when they use the system since it provides flexibility in terms of place and time [10].…”

Section: Perceived Usefulness and E-tax Continuance Intentionmentioning

confidence: 99%

Individual Taxpayers’ Perception on E-Tax Continuance Intention: The Mediating Role of Trust in E-Tax

Pulungan¹,

Imani²

2022

Proceedings of the 3rd International Conference of Business, Accounting, and Economics, ICBAE 2022, 10-11 August 2022, Purwoker

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The sustainability of e-tax system depends on various factors, including the taxpayers' decision to keep using the system. If users are unwilling to use e-tax anymore, the system may be shut down eventually. This research aims to examine the mediating role of trust in e-tax on the impact of perceived usefulness, trust in government, and mass media influence on e-tax continuance intention. Convenience sampling was employed to collect data via an online survey from February until March 2022. A total of 162 respondents from several institutions were further analyzed by utilizing SMART PLS 3.3.7. The results reveal that trust in e-tax improves the effect of perceived usefulness, trust in government, and mass media influence on taxpayers' continuance intention to use e-tax. Our findings suggest that when taxpayers perceive the e-tax is reliable and trustworthy, they are more willing to continue to use it in the future.

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

Cited by 26 publications

References 31 publications

Digital Financial Services and Digital IDs: What Potential do They Have for Better Taxation in Africa?

Digital Financial Services and Digital IDs: What Potential do They Have for Better Taxation in Africa?

The Role Of Taxes In The Indonesian Economy

Individual Taxpayers’ Perception on E-Tax Continuance Intention: The Mediating Role of Trust in E-Tax

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