Technology, Taxation, and Corruption: Evidence from the Introduction of Electronic Tax Filing
American Economic Journal: Economic Policy · 2022 · Oyebola Okunogbe、Victor Pouliquen
中文摘要
许多电子政务举措引入技术以提高效率并避免潜在的人为偏误。我们利用实验性变化，基于塔吉克斯坦企业的数据考察电子报税（取代向税务官员当面提交申报）的影响。电子报税使企业用于税务事务的时间减少了40%。此外，在原先更可能逃税的企业中，电子报税使其缴纳税款翻了一番。相反，有证据表明，电子报税降低了原先较不可能逃税企业的纳税额。这些企业的行贿也更少，因为电子报税减少了敲诈勒索的机会。这些模式与电子报税推行之前税务官员对企业区别对待的情形相一致。(JEL D22, H25, H26, O14, O23)
Abstract
Many e-government initiatives introduce technology to improve efficiency and avoid potential human bias. Using experimental variation, we examine the impact of electronic tax filing (to replace in-person submission to tax officials) using data from Tajikistan firms. E-filing reduces the time firms spend on taxes by 40 percent. Further, among firms previously more likely to evade, e-filing doubles taxes paid. Conversely, evidence suggests that e-filing reduces tax payments among firms previously less likely to evade. These firms also pay fewer bribes, as e-filing reduces extortion opportunities. These patterns are consistent with differential treatment of firms by tax officials prior to e-filing. (JEL D22, H25, H26, O14, O23)