Relevant bibliographies by topics / Improved tax compliance

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Academic literature on the topic 'Improved tax compliance'

Author: Grafiati
Published: 5 June 2025
Last updated: 2 August 2025

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Journal articles on the topic "Improved tax compliance"

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Ibrahim, Abubakar Abubakar Shamsudeen Ladan Shagari Josiah Oteri O. Michael. "Self-Assessment System and Tax Compliance in Nigeria." Journal of Management and Education (JOMAE) 1, no. 3 (2022): 36–51. https://doi.org/10.5281/zenodo.7358199.

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The study conceptually examined the effect of self-assessment system on tax compliance in Nigeria using extensive review of existing literatures. Procedural Justice Theory was adopted to guide the present study this is because the theory postulate that the existence of fairness in procedures may lead to fairness in outcome. Based on the review of the existing literatures, previous findings revealed that self-assessment system improves tax compliance in Nigeria. The study concluded that on average, tax education and fairness as measures of self-assessment have impacted on tax compliance in Nige
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Researcher. "THE GST JOURNEY: COMPREHENSIVE INSIGHTS INTO COMPLIANCE AND UNIQUE FEATURES." International Journal of Economics and Commerce Research (IJECR) 4, no. 1 (2024): 1–12. https://doi.org/10.5281/zenodo.13268125.

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The Goods and Services Tax (GST) is a comprehensive and indirect tax levied on the supply of goods or services in India. It is a multi-stage, destination-based tax that is collected at every stage of the production and distribution chain. Any tax paid at the previous stages can be claimed as input tax credit, making the system more efficient and reducing the cascading effect of taxes. GST has played a significant role in simplifying India's tax structure and has had a positive impact on the country's economy. It has led to improved compliance, higher government tax revenues, and streamlined pr
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Turyana, Ruyat, and Supriatiningsih Supriatiningsih. "Enhancing Tax Compliance through Improved Tax Service Quality and the Enforcement of Tax Sanctions"." Jurnal Ilmiah Akuntansi Kesatuan 13, no. 1 (2025): 143–54. https://doi.org/10.37641/jiakes.v13i1.3215.

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This study aims to empirically examine the influence of service quality improvement and the implementation of tax sanctions on the tax compliance of individual taxpayers at KPP Pratama Jakarta Pluit. Data was collected from 96 respondents using a Convenience Sampling technique, where respondents were selected based on chance and were registered at KPP Pratama Jakarta Pluit. The data analysis used multiple linear regression analysis. The results of the study indicate that all hypotheses are supported, showing a significant impact of service quality and the enforcement of sanctions on the tax co
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Magoba, Caleb, Garikayi Mhishi, Andy Chiyangwa, et al. "The Influence of Tax Determinants on Tax Compliance Decisions by Small and Medium Enterprises (SMEs) in Harare CBD." East African Journal of Business and Economics 8, no. 1 (2025): 359–82. https://doi.org/10.37284/eajbe.8.1.2960.

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This research aimed to examine the factors influencing tax compliance decisions among Small and Medium Enterprises (SMEs) in Harare CBD. The objectives were to identify the determinants of tax compliance, understand the perceptions of SME operators regarding tax compliance, analyse the association between tax compliance determinants and behaviour, and propose tax procedures to encourage voluntary compliance for Zimbabwean small businesses. To achieve these objectives, a mixed-method research strategy was employed, collecting data from 128 participants through questionnaires and interviews. Des
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Ardy, Ardy, Ari Budi Kristanto, and Theresia Woro Damayanti. "Indonesian Taxpayers' Compliance: A Meta-Analysis." Accounting and Finance Research 7, no. 3 (2018): 29. http://dx.doi.org/10.5430/afr.v7n3p29.

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This research examines the effect of six independent variables: tax socialization, tax knowledge, tax awareness, tax service quality, tax sanction, and tax audit, on the compliance of Indonesian taxpayers through a meta-analysis of previous researches on Indonesian taxpayers' compliance from 2006 to 2016. The purpose of this research is to strengthen the findings of previous research that the variables above affect Indonesian taxpayers’ compliance. This research obtains empirical evidence that all of the variables above do affect Indonesian taxpayers’ compliance. With using meta-analysis appro
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Okello Simon Peter, Irene Ayugi ,. Micheal Manyange, Nyambane David. "Taxpayers’ Awareness and Tax Compliance in Local Governments, A Case of Lira District." IDOSR JOURNAL OF HUMANITIES AND SOCIAL SCIENCES 8, no. 2 (2023): 28–36. http://dx.doi.org/10.59298/idosrjhss/2023/12.1.5200.

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The study aimed to investigate the relationship between taxpayers' awareness and tax compliance in local government, specifically in Lira district. The research objectives included establishing the relationship between understanding tax laws, knowledge of tax regulations, and knowledge of tax obligations. The study used a correlational research design, using questionnaires and interviews for data collection. The sample size was determined using purposive and simple random sampling techniques. The data was analyzed using SPSS software, and 172 respondents participated. The findings showed a pos
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Indah Wahyuni, Putri, Najela Tsaqila Fatma Meimun, and Amri Amrulloh. "Impact of tax discrimination, tax knowledge, and sanctions on tax Evasion perception." Jurnal Inovasi Pajak Indonesia 1, no. 3 (2024): 164–73. https://doi.org/10.69725/jipi.v1i3.209.

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Purpose – The purpose of this study is to analyze effect of tax discrimination, tax knowledge, tax sanctions and taxpayer ethics on perception of tax evasion. It seeks to discover is how these factors affect the behavior and compliance of Indonesian taxpayers.Design/methodology/approach – Tax discrimination, tax knowledge, tax sanctions, taxpayer ethics, and tax evasion perception were measured using a structured questionnaire with a five-point Likert scale. SPSS was used to analyse the data, employing multiple regression analysis, with the measurement held to validity and reliability tests.Fi
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Annisah, Choirum, and Susanti Susanti. "Pengaruh Pemanfaatan Teknologi Informasi, Pengetahuan Perpajakan, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi." Jurnal Pendidikan Akuntansi (JPAK) 9, no. 2 (2021): 262–72. http://dx.doi.org/10.26740/jpak.v9n2.p262-272.

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The largest state revenue comes from taxes obtained from public contribution. If tax revenue tend to decline, then national development will be hampered. Because of this, the taxpayer compliance to pay taxes must be further improved. This study was held to analyze and determine the effect of model variables on individual taxpayer compliance. The approach used in this research is a quantitative approach by testing and analyzing the effect of the use of information technology, tax knowledge, and tax sanctions on individual taxpayer complianceat KPP Pratama Surabaya Wonocolo. Individual taxpayers
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Kimitei, Edwin, Eric Kiprono, and Jane Sang. "Moderating Effect of Tax Audit Probability on the Causality Between Taxpaying Attitudes and Tax Compliance Behaviour in Restaurants of Uasin Gishu County (Kenya)." Journal of Accounting and Finance Management 5, no. 1 (2024): 15–28. http://dx.doi.org/10.38035/jafm.v5i1.263.

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We investigated the moderating influence of audit probability on the effect of taxpaying attitudes on tax compliance behaviour in restaurants in Kenya. Four linear regression models were compared. Estimations in the models suggest that taxpayers’ attitudes and audit probability have significant effects on the tax compliance of the restaurants, but the influence of external audit probability is more significant. Estimations in model where taxpaying attitudes without the moderating influence of audit probability exerted a significant effect on tax compliance by 22%, while taxpaying attitudes wit
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Nompumelelo Precious Sithebe, Lesley June Stainbank, and Chanthal Ronald. "Small and Medium-sized Enterprises’ perspectives on the relationship of tax knowledge to tax compliance: An exploratory study in a developing country." International Journal of Research in Business and Social Science (2147- 4478) 14, no. 3 (2025): 347–59. https://doi.org/10.20525/ijrbs.v14i3.3829.

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The aim of this study is to assess the relationship between SMEs tax knowledge and tax compliance in Durban, South Africa. The self-assessment system was introduced in 2001 by the South African Revenue System sought to make is easier for individuals and organisations to file their declarations and pay their taxes, without the interactions with tax authorities which were seen as inefficient. However, non-compliance among businesses continues to be high, particularly among SMEs, with numerous factors such as a lack of professional guidance, knowledge, and resources cited as a key factor contribu
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Books on the topic "Improved tax compliance"

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Musso, Juliet. Administering the sales and use tax: Improved information management should improve compliance. Office of the Legislative Analyst, 1987.

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United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight. Tax administration: IRS improved some filing season services, but long-term goals would help manage strategic trade-offs : report to the Chairman, Subcommittee on Oversight, Committee on Ways and Means, House of Representativers. U.S. Government Accountability Office, 2005.

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United States. Government Accountability Office. Tax administration: IRS improved performance in the 2004 filing season, but better data on the quality of some services are needed : report to the Chairman, Subcommittee on Oversight, Committee on Ways and Means, House of Representatives. GAO, 2004.

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Oversight, United States Congress House Committee on Ways and Means Subcommittee on. Description of H.R. 2528 (Improved Penalty Administration and Compliance Tax Act of 1989): Scheduled for a hearing before the Subcommittee on Oversight of the House Committee on Ways and Means on June 6, 1989. Joint Committee on Taxation, 1989.

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United States. Office of the Inspector General for Tax Administration. The Affordable Care Act, an improved strategy is needed to ensure accurate reporting and payment of the medical device excise tax. Treasury Inspector General for Tax Administration, 2014.

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Office, General Accounting. Tax administration: Federal Payment Levy Program measure, performance, and equity can be improved : report to Congressional Requesters. GAO, 2003.

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Office, General Accounting. Tax administration: Accuracy of taxpayer identification numbers on information returns can be improved : report to the Joint Committee on Taxation, Congress of the United States. The Office, 1988.

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Office, General Accounting. Tax administration: IRS's innocent spouse program performance improved--balanced performance measures needed : report to the Chairman and Ranking Minority Member, Committee on Finance, U.S. Senate. U.S. General Accounting Office, 2002.

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Office, General Accounting. Tax administration: Selected IRS forms, publications, and notices could be improved : report to the Honorable J.J. Pickle, Chairman, Subcommittee on Oversight, Committee on Ways and Means, House of Representatives. The Office, 1993.

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Office, United States Government Accountability. Capital gains tax gap: Requiring brokers to report securities cost basis would improve compliance if related challenges are addressed : report to the Committee on Finance, U.S. Senate. GAO, 2006.

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Book chapters on the topic "Improved tax compliance"

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Gonidakis, Fragiskos K., Sofia Asonitou, Chara Kottara, Dimitra Kavalieraki-Foka, and Efstathia Gkotsina. "The Contribution of Education to the Creation of Tax Awareness and Compliance." In Strategic Innovative Marketing and Tourism. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-51038-0_62.

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AbstractGlobal effort takes place by governments to tackle low levels of tax awareness, compliance and ethics and a big number of researchers examine the relationship among tax education, tax compliance and tax ethos. The purpose of this study is to examine the relationship between education, tax awareness among young people and students’ perceptions of tax education. Tax compliance is a critical aspect of a well-ordered and developed society and tax ethos plays an important role in the creation of individuals’ tax behavior. The study highlights the role of tax education and its influence on t
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Alshirah, Malek, Ahmad Farhan Alshira’h, Hayel Serhan, and Abdalwali Lutfi. "A Proposal Model for a Jordanian Taxpayer to Improve Value Added Tax Compliance Among Retail Industry: Evidence from Jordan." In Navigating the Technological Tide: The Evolution and Challenges of Business Model Innovation. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-67437-2_45.

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Cotrina-Reyes, Miguel, Victor Dante Ataupillco Vera, María Elena Montes Vásquez, Patricia Navarro-Baldeón, and Sonia Lidia Romero-Vela. "EVOLUTION OF VIRTUAL ASSISTANCE IN THE INTERACTION BETWEEN TAXPAYERS AND TAX." In Economia Contemporânea: Desafios, Inovações e Perspectivas Globais. Editora Científica Digital, 2025. https://doi.org/10.37885/250218824.

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The article analyzes the importance of digitalization in tax assistance in Peru, highlighting its relevance in the post-pandemic context as a means to improve the interaction between the tax administration and taxpayers. The study aims to evaluate the transition from face-to-face to virtual assistance, its impacts on efficiency, accessibility and tax compliance. The methodology combines bibliographic research, with analysis of national and international publications with field research including interviews, statistical analysis and satisfaction surveys. The results show significant advances in
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Rao, M. Govinda. "Goods and Services Tax in India." In Studies in Indian Public Finance. Oxford University Press, 2022. http://dx.doi.org/10.1093/oso/9780192849601.003.0005.

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The implementation of a destination-based consumption type GST in India in July 2017 is a landmark reform implemented to simplify the tax system and minimize distortions by subsuming all domestic trade taxes on goods and services and enhance revenue productivity. The States were persuaded to forgo their revenue autonomy in favour of tax harmonization. The tax has been evolving, and the structure of the tax continues to be complicated with multiple rates. Failure to stabilize the technology platform has resulted in low compliance defeating the objective of raising revenue productivity. The cont
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Avi-Yonah, Reuven S. "International Tax Law." In The Oxford Handbook of International Tax Law. Oxford University Press, 2023. http://dx.doi.org/10.1093/oxfordhb/9780192897688.013.9.

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Abstract This chapter addresses the status quo, trends, and perspectives in international tax law. The international tax regime (ITR) is based on two principles: the benefits principle and the single-tax principle (STP). The benefits principle gives the primary right to tax passive (investment) income to residence jurisdictions, and the primary right to tax active (business) income to source jurisdictions. Meanwhile, the STP states that all cross-border income should be subject to the rate of tax determined by the benefits principle. The chapter then argues that developments in the past decade
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Bhavitha, Beeda. "DIGITALISATION OF TAX SYSTEM IN INDIA: A CRITICAL ANALYSIS." In Futuristic Trends in Social Sciences Volume 3 Book 22. Iterative International Publisher, Selfypage Developers Pvt Ltd, 2024. http://dx.doi.org/10.58532/v3bbso22p1ch11.

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The digitalization of the tax system has emerged as a transformative force, revolutionizing the landscape of tax collection, reporting, and administration. This abstract explores the multifaceted aspects and far-reaching benefits of this paradigm shift. Digitalization encompasses the integration of technology and digital tools to streamline once labour-intensive processes. Efficiency gains are achieved through automated data entry, real-time validations, and accurate calculations. This leads to faster processing times, reducing delays in tax refunds and easing the burden on taxpayers. Moreover
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Pachpande, Priti, and Sham Bachhav. "One Nation One Tax." In Indian Business Case Studies Volume IV. Oxford University PressOxford, 2022. http://dx.doi.org/10.1093/oso/9780192869401.003.0007.

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Abstract The Impact and Relevance of the GST (One tax) Bill Goods and Services Tax will be instrumental in helping the GDP of India to grow by 2%. The GST also offers a solution to the multinationals as it breaks down the indirect tax structure into one single tax payable by the companies. Although the states have feared loss of fiscal powers, the Constitutional amendment bill has promised to solve this by giving compensation packages for three years for any kind of revenue loss. The bill has proposed to have GST council wherein all union and state ministers in charge of finance will be on an
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Puhalskyi, Vadym. "THE NECESSITY OF ORIGIN, ECONOMIC CONTENT AND THE ESSENCE OF TAX CONTROL." In Theoretical and practical aspects of the development of modern scientific research. Publishing House “Baltija Publishing”, 2022. http://dx.doi.org/10.30525/978-9934-26-195-4-9.

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Changes in tax legislation, the introduction of digital technologies have necessitated theoretical research and disclosure of the content of the definition of «tax control». The subject of the study is the economic content of the definition of «tax control» in terms of expanding information flows and digital data processing technologies. The necessity, role and essence of control are considered. Emphasis is placed on the fact that financial relations cannot exist without proper state financial control, the importance of which is manifested in one of the important functions of the financial man
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Islam, Muhammad Idreesul, Khair Ul Nisa, Sabeha Mufti, Syed Immamul Ansarullah, Sheikh Ikhlaq, and Tyba Yousuf. "Artificial Intelligence in Tax Compliance." In Modeling and Profiling Taxpayer Behavior and Compliance. IGI Global, 2025. https://doi.org/10.4018/979-8-3373-0422-9.ch011.

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This chapter examines tax administration systems that utilizes artificial intelligence (AI) technologies including predictive analytics and natural language processing across multiple nations such as the United States, Europe, Australia, and India. These tools improve tax efficiency by reducing administrative costs and ensuring accurate compliance. However, the implementation of AI introduces critical ethical concerns regarding algorithmic fairness, data privacy, and equitable outcomes. These challenges can be addressed through explainable AI (XAI), ethical standards, and robust regulatory fra
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Steinmo, Sven, and John D’Attoma. "Conclusion." In Willing to Pay? Oxford University Press, 2021. http://dx.doi.org/10.1093/oso/9780198796824.003.0005.

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The Conclusion sums up our empirical findings regarding the huge variations so commonly observed in tax compliance across countries. Taking what we call a “Reasonable Choice Approach” we show how three variables (institutions, norms, and values) provide a substantially more complete explanation for this variation than the classical Rational Choice approach. We then push the implications of this approach beyond tax compliance, and suggest that it helps explain why some societies are generally more socially cooperative and, ultimately, more successful than others. In the end, we hope that this s
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Conference papers on the topic "Improved tax compliance"

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Oqbi, Manar Y., and Dhabia M. Al-Mohannadi. "Deciphering the Policy-Technology Nexus: Enabling Effective and Transparent Carbon Capture Utilization and Storage Supply Chains." In Foundations of Computer-Aided Process Design. PSE Press, 2024. http://dx.doi.org/10.69997/sct.185903.

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In response to the global imperative to address climate change, this research focuses on enhancing the transparency and efficiency of the Carbon Capture Utilization and Storage (CCUS) supply chain under carbon tax. We propose a decision-making framework that integrates the CCUS supply chain's optimization model, emphasizing carbon tax policies, with a blockchain network. Smart contracts play a pivotal role in automating the exchange and utilization of carbon emissions, enhancing the digitalization of the CCUS supply chain from source to sink. This automation facilitates seamless matching of ca
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Varshney, Reshu. "LEVERAGING TECHNOLOGY TO ENHANCE TAX COLLECTION: A STUDY OF INDIAN GOVERNMENT INITIATIVES." In Transforming Knowledge: A Multidisciplinary Research on Integrative Learning Across Disciplines. The Bhopal School of Social Sciences, 2025. https://doi.org/10.51767/ic250108.

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Purpose: The Indian government has launched a number of measures in recent years to improve tax compliance and collection efficiency by utilizing technology. This study examines the major technical advancements made to update the tax infrastructure, including the Tax Information Network (TIN), e-filing platforms, and the Goods and Services Tax Network (GSTN). This paper explores various initiatives undertaken by the Indian government to leverage technology for improving tax compliance and revenue generation. The focus is on the digitalization of tax administration, the introduction of the Good
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Dascalu, Iulian, Svetlana Mihaila, and Veronica Grosu. "Analysis of determinants influencing tax behaviour in SMEs." In International Scientific Conference on Accounting ISCA 2024. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/isca2024.23.

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This study investigates the determinants influencing tax behavior among small and medium-sized enterprises (SMEs) through an empirical approach that includes a structured questionnaire targeted at SME administrators. A comprehensive econometric model employing ordinal least squares (OLS) regression was utilized to analyze responses from 141 SME administrators, providing a robust evaluation of how various factors influence SME tax behavior. Key variables examined include perceived tax fairness, complexity of tax regulations, financial literacy, strategic importance of tax planning, and external
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Shabbir, Muhammad Khurram, Ishtiaq Ahmad, and Domicián Máté. "MONETARY POLICY, AUDIT QUALITY AND TAX AVOIDANCE: A CASE OF PAKISTAN." In 13th International Scientific Conference „Business and Management 2023“. Vilnius Gediminas Technical University, 2023. http://dx.doi.org/10.3846/bm.2023.968.

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Although tax avoidance and evasion concerns have long been recognised, tax compliance in emerging nations has received improved attention with the global and financial crises. This study examines the impacts of monetary policy and audit quality on tax avoidance of 295 public limited firms listed in the Pakistan Stock Exchange (PSX) between 2011 and 2020. Results of panel regression analyses show that the monetary policy interest rates affect the accounting tax avoidance and the Effective Tax Ratios (ETR) differently over time. In contrast, monetary policy is not substantial with the cash ETR,
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Kustiawan, Memen, Hanifa Zulhaimi, and Ikin Solikin. "Strategic Effort to Improve Tax Compliance." In Proceedings of the 1st International Conference on Economics, Business, Entrepreneurship, and Finance (ICEBEF 2018). Atlantis Press, 2019. http://dx.doi.org/10.2991/icebef-18.2019.19.

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Lavric, Marius. "Depreciation of inventories: accounting and tax aspects." In International student scientific conference "Challenges of accounting for young researchers", 8th Edition. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/issc2024.74.

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Although significant inventory depreciation is not a frequent problem for most entities, a correct approach is important in situations where it occurs. Knowing how to account for depreciation and its tax impact is essential for effective inventory management and compliance with legislation. This article explains how to account for established impairments, what the tax implications are and how to improve the accounting treatment.
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de Campos, Jeremias, Sérgio Murilo Petri, and Amanda da Silva Camargo. "Tax credits in the administrative sphere - PIS and single-phase COFINS: Case study in a company in Santa Catarina in the retail fuel sales sector." In VI Seven International Multidisciplinary Congress. Seven Congress, 2024. http://dx.doi.org/10.56238/sevenvimulti2024-004.

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This article analyzes the impact of lack of knowledge of tax laws on corporate revenues, focusing on PIS and COFINS taxes attributed to certain products, especially in the fuel sales sector. The research reveals corporate losses due to lack of familiarity with laws and regulations that guarantee tax benefits. Through a detailed case study, it is shown how lack of understanding of tax laws can negatively affect corporate competitiveness and profits. The analysis reveals the tax savings achieved by company Alfa by applying single-phase PIS and COFINS taxation to its products, reducing the amount
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Certan, Patricia, and Angela Popovici. "The green tax and extended producer responsibility: accounting aspects and implementation challenges in the Republic of Moldova." In International student scientific conference, ISSC 2025 "Challenges of accounting for young researchers", 9th Edition. Academy of Economic Studies, 2025. https://doi.org/10.53486/issc2025.47.

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Green taxes and extended producer responsibility are essential policy instruments designed to mitigate the environmental impact of economic activities. These measures play a pivotal role in promoting sustainable waste management and ensuring that producers assume responsibility for the ecological footprint of their products. This study explores the legislative framework and accounting implications of the green tax, focusing on key challenges such as inadequate waste collection infrastructure, high compliance costs for businesses, and the complexity of tax administration procedures. These facto
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Leibus, Inguna, Agita Bicevska, and Baiba Mistre. "Assessment of tax reliefs in agriculture in Latvia." In 23rd International Scientific Conference. “Economic Science for Rural Development 2022”. Latvia University of Life Sciences and Technologies. Faculty of Economics and Social Development, 2022. https://doi.org/10.22616/esrd.2022.56.049.

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The development of fiscal policy requires a regular assessment of the granted tax reliefs and exemptions and their compliance with the national targets and guidelines. Farmers in Latvia receive significantly more and larger tax allowances than representatives of other sectors, so this is a very important task also in the agricultural sector. The research aim is to assess tax reliefs, their dynamics and impact on the tax burden in agriculture in Latvia. The most essential tax allowance in Latvia is social support for the population; however, despite this, Latvia still has one of the highest inc
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Chaurasiya, Dr Harikrishan, Dr Belur Baxi, and Dr Lila Simon. "E-BILLING: AGREEN SOLUTION FOR SUSTAINABLE BUSINESS PRACTICES." In ransforming Knowledge: A Multidisciplinary Research on Integrative Learning Across Disciplines. The Bhopal School of Social Sciences, 2025. https://doi.org/10.51767/ic250202.

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Purpose: The study examines the impact of e-billing as a transformative digital innovation in billing practices. It aims to highlight the environmental, economic, and operational advantages of replacing traditional paper-based billing systems with digital invoicing. Research Methodology: This research is based on a qualitative analysis of existing literature and industry practices related to e-billing. It evaluates the environmental benefits, efficiency improvements, and cost reductions associated with digital invoicing. Findings: The study finds that e-billing significantly reduces paper usag
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Reports on the topic "Improved tax compliance"

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Hakizimana, Naphtal, and Fabrizio Santoro,. Technology Evolution and Tax Compliance: Evidence from Rwanda. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.038.

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Data on economic transactions is crucial for tax administrations to be able to enforce tax compliance, and technology can be key to obtaining information. In the last decade, African tax administrations have increasingly adopted technological advances such as integrated systems, electronic filing, and electronic billing machines (EBMs). EBMs allow taxpayers to digitise their transactions and transfer billing information automatically to the revenue authority. They have high potential, as they allow firms to lower their administrative and compliance costs, streamline transactions, improve recor
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Calijuri, Mónica, and Phelippe Toledo Pires de Oliveira. Cooperative Compliance in Brazil: What Does the Future Hold? Inter-American Development Bank, 2023. http://dx.doi.org/10.18235/0005204.

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The concept of cooperative compliance has gained momentum in recent years as tax authorities seek to establish more collaborative relationships with taxpayers, especially in member countries of the Organisation for Economic Co-operation and Development (OECD). The subject had not arisen with the same interest in Latin America and the Caribbean. Brazil, in particular, has been cautious in its approach to cooperative compliance after a timid attempt some years ago. However, this has been changing since the launch of the Confia pilot program in 2021, where the Brazilian Federal Revenue (RFB) is c
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Bando, Rosangela, Otavio Canozzi, José Martínez, and Ana Lucía Dezolt. May I Calculate Your Taxes?: The Effect of Bookkeeping on Tax Compliance under a Simplified Regime. Inter-American Development Bank, 2021. http://dx.doi.org/10.18235/0003386.

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Many countries worldwide face significant miss reporting in tax declarations. Miss reporting leads to undesired low revenue and economic distortions. This paper discusses the extent to which the residual bookkeeping burden faced by small firms in simplified regimes influence tax declarations. A randomized control trial among 1,500 irregular firms in Piaui, Brazil showed that adding the tax amount due and records on transactions to a warning notification improved compliance in 21 percentage points and increased the reported revenue in 39 percent. Firms without an accountant were less likely to
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Santoro, Fabrizio, Razan Amine, and Tanele Magongo. Mandating Digital Tax Tools as a Response to Covid: Evidence from Eswatini. Institute of Development Studies, 2022. http://dx.doi.org/10.19088/ictd.2022.006.

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Many tax authorities changed the mode of interacting with taxpayers from physical to online as a response to the Covid-19 pandemic, to diminish the spread of the virus. Eswatini, the country under study, mandated the use of online tax filing through the e-Tax system for all income tax payers, coupled with a zero-cash-handling policy for tax payment. By means of a difference-in-difference (DID) strategy, reinforced by a propensity score matching (PSM), this paper offers an impact evaluation of the mandate on taxpayer filing and payment behaviour. We present three sets of results. First, we desc
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Carrillo, Paul E., Edgar Castro, and Carlos Scartascini. Research Insights: Can Rewards Improve Tax Compliance? Inter-American Development Bank, 2019. http://dx.doi.org/10.18235/0001835.

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Slemrod, Joel, Brett Collins, Jeffrey Hoopes, Daniel Reck, and Michael Sebastiani. Does Credit-card Information Reporting Improve Small-business Tax Compliance? National Bureau of Economic Research, 2015. http://dx.doi.org/10.3386/w21412.

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Motta Café, Renata, Anastasiya Yarygina, and Lisseth Escalante. Leveraging Data to Improve Tax Compliance for Micro and Small Firms: Evidence from Brazil. Inter-American Development Bank, 2024. http://dx.doi.org/10.18235/0013027.

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A large body of research has estimated the effects on tax collection of informing taxpayers of their obligations. This paper examines the effects on voluntary tax payments of providing taxpayers with information on their obligations that is collected through massive information cross-checking rather than traditional auditing. This information is inexpensive to collect, but may not be sufficiently accurate to promote taxpayer compliance. We conducted a randomized controlled trial to evaluate the effectiveness of self-regularization interventions on tax compliance among simplified tax regime fir
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Yimam, Seid, Kebede Lidetu, and Tihtina Belete. E-tax System Adoption and Tax Compliance in Ethiopia: Large and Medium Taxpayers’ Experience. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2024.003.

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In the last decade, tax administrations in developing countries have been introducing technological innovations such as e-filing and e-payment platforms. The main aim of introducing these technologies is to improve tax compliance and boost revenue collection by increasing convenience and flexibility for taxpayers and reducing their compliance costs. E-filing and e-payment could save taxpayers time preparing and returning taxes and reduce errors and opportunities for corruption. However, the adoption of these technologies and their effectiveness in improving tax compliance could be undermined b
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Bernad, Ludovic, Yves Nsengiyumva, Benjamin Byinshi, Naphtal Hakizimana, and Fabrizio Santoro. Digital Merchant Payments as a Medium of Tax Compliance. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.011.

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Consumers in Africa increasingly pay for their purchases through mobile money, especially since the pandemic. These transactions are known as digital merchant payments. Rwandan consumers can choose between using standard mobile money services or a specific service only for digital merchant payments – MoMo Pay. Digital payments of any kind have the potential to improve tax compliance, because they imply digital data trails and better record keeping. How far is this potential being realised in Rwanda? In collaboration with the Rwanda Revenue Authority, we collected survey data from 1,100 merchan
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Yimam, Seid, Kebede Lidetu, and Tihtina Belete. E-tax System Adoption and Tax Compliance in Ethiopia: Large and Medium Taxpayers’ Experience. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.067.

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This study assesses the trend in adopting e-filing by medium and large taxpayers, and the role of e-filing in improving tax compliance in Ethiopia. As they increase convenience and flexibility for taxpayers and reduce their compliance costs, e-filing and e-payment technologies were introduced in the tax administration to improve tax compliance and boost revenue collection. Specifically, it is widely believed that the innovations could save taxpayers time preparing and returning taxes and paying liabilities. They also could reduce errors and opportunities for corruption. However, there is no ev
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