Georgia programs / Georgia award AID-EGAT-IO-11-00001 · 2014–2018 · macroeconomic foundation for growth · World Bank (IBRD)
Many e-government initiatives introduce technology to improve efficiency and avoid potential human bias. Electronic tax filing (e-filing) is an important example, as developing countries increasingly adopt online submission of tax declarations to replace in-person submission to tax officials. This paper examines the impact of e-filing on compliance costs, tax payments, and bribe payments using experimental variation and data from Tajikistan firms. Firms that e-file have lower compliance costs, spending five fewer hours each month on fulfilling tax obligations. There are no significant average effects of e-filing on tax or bribe payments, but significant heterogeneity exists across firms by their baseline likelihood of tax evasion. Among firms previously more likely to evade, e-filing doubles tax payments, likely by disrupting collusion with officials. Conversely, among firms less likely to have been evading, e-filing reduces tax payments, suggesting that officials had previously required them to pay more. These firms also pay fewer bribes, as e-filing reduces opportunity for extortion. In all, the results indicate that e-filing reduces compliance costs and makes the distribution of
Source: DEC abstract, PA-00W-GT9 (2018). The source's own text.
Operated in: Georgia.
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| Name | Role | Years | Basis | Evidence |
|---|---|---|---|---|
| World Bank (IBRD) | implementer | 2014 to 2018 | Stated in a document | 2 sources |
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Operated in Georgia, 2014 to 2018 2 sources
Scope: country: Georgia. Set by the countries the program's documents name most often. Medium confidence.
How sure we are: 0.778.
| Name | Years | Basis | Evidence |
|---|---|---|---|
| 2014 to 2018 |
| Stated in a document |
| 2 sources |
| Name | Years | Basis | Evidence |
|---|---|---|---|
| USAID. Bur. for Economic Growth, Education and Environment | 2014 to 2018 | Stated in a document | 2 sources |
| Name | Years | Basis | Evidence |
|---|---|---|---|
| Georgia | 2014 | Stated in a document | 1 source |
Sector profile (computed): Macroeconomic foundation for growth 50%; Good governance 15%; Agriculture: research, extension, training, technology 9%
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Program key awd:AID-EGAT-IO-11-00001