Arbeitspapier
The impact of internet penetration on corporate income tax filing in South Africa
Tax administrations around the world have introduced e-filing of tax returns due to its potential to improve tax return filing compliance. The introduction of this service for businesses in South Africa has not yielded the expected results. Drawing on tax administrative data on tax return filing and population census data, the study aims at determining whether internet access in the country, could have contributed to the less impact of the introduced administrative intervention. Accounting for specific characteristics of the areas in the country, and geoclassication (urban or rural area), we find that an increase in the fraction of household areas with internet access by 10 percentage points, raises the fraction of businesses that do submit a tax return by 1.86 percentage points. The results of the analysis highlights that the impact of the introduction of e-filing services for tax returns submission, is dependent on the internet coverage of the area.
- ISBN
-
978-3-86788-998-8
- Language
-
Englisch
- Bibliographic citation
-
Series: Ruhr Economic Papers ; No. 861
- Classification
-
Wirtschaft
- Subject
-
corporate taxation
e-filing
less developed countries
tax administration
- Event
-
Geistige Schöpfung
- (who)
-
Lediga, Collen
- Event
-
Veröffentlichung
- (who)
-
RWI - Leibniz-Institut für Wirtschaftsforschung
- (where)
-
Essen
- (when)
-
2020
- DOI
-
doi:10.4419/86788998
- Handle
- Last update
-
10.03.2025, 11:44 AM CET
Data provider
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Lediga, Collen
- RWI - Leibniz-Institut für Wirtschaftsforschung
Time of origin
- 2020
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Corporate income tax competition and efficient tax base equalization
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Do Corporate Tax Cuts Increase Income Inequality
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