Using cross-country data on e-government systems, this paper analyzes whether e-filing of taxes and e-procurement implementation improves the capacity of governments to raise and spend fiscal resources through lowering tax compliance costs, improving tax collection and public procurement competitiveness, and reducing corruption. Adopting e-filing systems reduces tax compliance costs as measured by the time to prepare and pay taxes, the likelihood...
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ПОДРОБНАЯ ИНФОРМАЦИЯ
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2020/02/01
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Журнальная статья
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160946
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1
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1
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2021/08/01
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Disclosed
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Does E-Government Improve Government Capacity? : Evidence from Tax Compliance Costs, Tax Revenue, and Public Procurement Competitiveness
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tax compliance cost