Does E-Government Improve Government Capacity? Evidence from Tax Compliance Costs, Tax Revenue, and Public Procurement Competitiveness

Using cross-country data on e-government systems, this paper analyzes whether e-filing of taxes and e-procurement implementation improves the capacity of governments to raise and spend fiscal resources through lowering tax compliance costs, improving tax collection and public procurement competitive...

Full description

Bibliographic Details
Main Authors:	Kochanova, Anna, Hasnain, Zahid, Larson, Bradley
Format:	Journal Article
Published:	Published by Oxford University Press on behalf of the World Bank 2021
Subjects:	E-GOVERNMENT TAX COMPLIANCE TAX REVENUE PUBLIC PROCUREMENT CORRUPTION
Online Access:	http://hdl.handle.net/10986/36073

id	okr-10986-36073
recordtype	oai_dc
spelling	okr-10986-360732021-08-07T05:10:29Z Does E-Government Improve Government Capacity? Evidence from Tax Compliance Costs, Tax Revenue, and Public Procurement Competitiveness Kochanova, Anna Hasnain, Zahid Larson, Bradley E-GOVERNMENT TAX COMPLIANCE TAX REVENUE PUBLIC PROCUREMENT CORRUPTION Using cross-country data on e-government systems, this paper analyzes whether e-filing of taxes and e-procurement implementation improves the capacity of governments to raise and spend fiscal resources through lowering tax compliance costs, improving tax collection and public procurement competitiveness, and reducing corruption. Adopting e-filing systems reduces tax compliance costs as measured by the time to prepare and pay taxes, the likelihood and frequency of firms being visited by a tax official, and the perception of tax administration as an obstacle to firms’ operation and growth. E-filing is also associated with a moderate increase in the income tax revenue to GDP ratio. The results for e-procurement are weaker, with the number of firms securing or attempting to secure a government contract increasing only in countries with higher levels of development and better institutions. There is no strong relationship between e-government and corruption. 2021-08-06T20:03:26Z 2021-08-06T20:03:26Z 2020-02 Journal Article World Bank Economic Review 1564-698X http://hdl.handle.net/10986/36073 CC BY-NC-ND 3.0 IGO http://creativecommons.org/licenses/by-nc-nd/3.0/igo World Bank Published by Oxford University Press on behalf of the World Bank Publications & Research Publications & Research :: Journal Article
repository_type	Digital Repository
institution_category	Foreign Institution
institution	Digital Repositories
building	World Bank Open Knowledge Repository
collection	World Bank
topic	E-GOVERNMENT TAX COMPLIANCE TAX REVENUE PUBLIC PROCUREMENT CORRUPTION
spellingShingle	E-GOVERNMENT TAX COMPLIANCE TAX REVENUE PUBLIC PROCUREMENT CORRUPTION Kochanova, Anna Hasnain, Zahid Larson, Bradley Does E-Government Improve Government Capacity? Evidence from Tax Compliance Costs, Tax Revenue, and Public Procurement Competitiveness
description	Using cross-country data on e-government systems, this paper analyzes whether e-filing of taxes and e-procurement implementation improves the capacity of governments to raise and spend fiscal resources through lowering tax compliance costs, improving tax collection and public procurement competitiveness, and reducing corruption. Adopting e-filing systems reduces tax compliance costs as measured by the time to prepare and pay taxes, the likelihood and frequency of firms being visited by a tax official, and the perception of tax administration as an obstacle to firms’ operation and growth. E-filing is also associated with a moderate increase in the income tax revenue to GDP ratio. The results for e-procurement are weaker, with the number of firms securing or attempting to secure a government contract increasing only in countries with higher levels of development and better institutions. There is no strong relationship between e-government and corruption.
format	Journal Article
author	Kochanova, Anna Hasnain, Zahid Larson, Bradley
author_facet	Kochanova, Anna Hasnain, Zahid Larson, Bradley
author_sort	Kochanova, Anna
title	Does E-Government Improve Government Capacity? Evidence from Tax Compliance Costs, Tax Revenue, and Public Procurement Competitiveness
title_short	Does E-Government Improve Government Capacity? Evidence from Tax Compliance Costs, Tax Revenue, and Public Procurement Competitiveness
title_full	Does E-Government Improve Government Capacity? Evidence from Tax Compliance Costs, Tax Revenue, and Public Procurement Competitiveness
title_fullStr	Does E-Government Improve Government Capacity? Evidence from Tax Compliance Costs, Tax Revenue, and Public Procurement Competitiveness
title_full_unstemmed	Does E-Government Improve Government Capacity? Evidence from Tax Compliance Costs, Tax Revenue, and Public Procurement Competitiveness
title_sort	does e-government improve government capacity? evidence from tax compliance costs, tax revenue, and public procurement competitiveness
publisher	Published by Oxford University Press on behalf of the World Bank
publishDate	2021
url	http://hdl.handle.net/10986/36073
_version_	1764484370797690880

Does E-Government Improve Government Capacity? Evidence from Tax Compliance Costs, Tax Revenue, and Public Procurement Competitiveness

Similar Items