Résumé de recherche 83

In order to reduce physical contact, Covid-19 has forced many tax administrations to adopt digital technologies for tax declarations and tax payments. Beyond the fight against the pandemic, electronic filing and payment hold great promise for facilitating tax compliance, increasing transparency and reducing opportunities for collusion (Okunogbe and Santoro, 2021). Eswatini has made electronic filing mandatory for all taxpayers from September 2020, through the e-Tax (e-Tax) platform. Subsequently, the tax administration launched, in April 2021, a policy to eliminate cash transactions for tax payments. Our study assessed the impact of the electronic filing requirement on taxpayers’ filing and payment behavior, examining the following questions: (i) what is the impact of the electronic filing requirement on the reporting and payment compliance? (ii) are there any ripple effects on the accuracy of declarations and payments? (iii) what are the main mechanisms that explain the results? Summary of Working Paper 140 by Fabrizio Santoro, Razan Amine and Tanele Magongo. (i) what is the impact of the electronic reporting requirement on reporting and payment compliance? (ii) are there any ripple effects on the accuracy of declarations and payments? (iii) what are the main mechanisms that explain the results? Summary of Working Paper 140 by Fabrizio Santoro, Razan Amine and Tanele Magongo. (i) what is the impact of the electronic reporting requirement on reporting and payment compliance? (ii) are there any ripple effects on the accuracy of declarations and payments? (iii) what are the main mechanisms that explain the results? Summary of Working Paper 140 by Fabrizio Santoro, Razan Amine and Tanele Magongo.

Auteurs

Fabrizio Santoro

Dr Fabrizio Santoro est basé à l’Institute of Development Studies, où il travaille en tant que chargé de recherche des études empiriques sur la conformité fiscale au Rwanda, en Eswatini et en Ouganda, ainsi que sur la fiscalité informelle en Somalie. Is est le chercheur principal pour le deuxieme composant du programme DIGITAX de l'ICTD.

Razan Amine

Razan Amine était, au moment de cette étude, chercheur au sein du programme DIGITAX (CIDT).

Tanele Magongo

Tanele Magongo est responsable de la stratégie au sein de l’administration fiscale d’Eswatini. Elle est passionnée par le développement économique, les finances publiques et la gestion stratégique. Elle est lauréate d'une bourse Fulbright et titulaire d'une maîtrise en économie politique de l'Université de l'Illinois à Urbana–Champaign, aux États-Unis.
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