Encouraging digital tax tools as a response to Covid: evidence from Eswatini

IF 1 4区经济学 Q3 ECONOMICS

International Tax and Public Finance Pub Date : 2023-12-15 DOI:10.1007/s10797-023-09810-z

Fabrizio Santoro, Razan Amine, Tanele Magongo

引用次数: 0

Abstract

Many tax authorities changed the mode of interacting with taxpayers from physical to online as a response to the Covid-19 pandemic. We study the effect of the e-tax-filing in Eswatini, using a difference-in-difference and propensity score methods that exploit the limited take-up of e-tax filing. We present three sets of results. First, larger and more IT-sophisticated firms are more likely to adopt e-Tax. Second, after adoption, e-Tax has mixed results on filing behavior and reporting accuracy. Third, companies remit less tax after adoption e-tax-filing.

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鼓励利用数字税收工具应对 Covid：来自埃斯瓦提尼的证据

为应对 Covid-19 大流行，许多税务机关将与纳税人互动的方式从实体改为在线。我们使用差分法和倾向得分法研究了电子报税在埃斯瓦提尼的影响，这些方法利用了电子报税的有限使用率。我们得出了三组结果。首先，规模更大、信息技术更先进的公司更有可能采用电子报税。其次，采用电子报税后，报税行为和报税准确性的结果好坏参半。第三，采用电子报税后，公司汇出的税款较少。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

International Tax and Public Finance ECONOMICS-

CiteScore

2.40

自引率

10.00%

发文量

期刊介绍： INTERNATIONAL TAX AND PUBLIC FINANCE publishes outstanding original research, both theoretical and empirical, in all areas of public economics. While the journal has a historical strength in open economy, international, and interjurisdictional issues, we actively encourage high-quality submissions from the breadth of public economics.The special Policy Watch section is designed to facilitate communication between the academic and public policy spheres. This section includes timely, policy-oriented discussions. The goal is to provide a two-way forum in which academic researchers gain insight into current policy priorities and policy-makers can access academic advances in a practical way. INTERNATIONAL TAX AND PUBLIC FINANCE is peer reviewed and published in one volume per year, consisting of six issues, one of which contains papers presented at the annual congress of the International Institute of Public Finance (refereed in the usual way). Officially cited as: Int Tax Public Finance