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Encouraging digital tax tools as a response to Covid: evidence from Eswatini

Author

Listed:
  • Fabrizio Santoro

    (Institute of Development Studies)

  • Razan Amine

    (University of Cambridge)

  • Tanele Magongo

    (Eswatini Revenue Service)

Abstract

Many tax authorities changed the mode of interacting with taxpayers from physical to online as a response to the Covid-19 pandemic. We study the effect of the e-tax-filing in Eswatini, using a difference-in-difference and propensity score methods that exploit the limited take-up of e-tax filing. We present three sets of results. First, larger and more IT-sophisticated firms are more likely to adopt e-Tax. Second, after adoption, e-Tax has mixed results on filing behavior and reporting accuracy. Third, companies remit less tax after adoption e-tax-filing.

Suggested Citation

  • Fabrizio Santoro & Razan Amine & Tanele Magongo, 2024. "Encouraging digital tax tools as a response to Covid: evidence from Eswatini," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(1), pages 95-135, February.
    • Handle: RePEc:kap:itaxpf:v:31:y:2024:i:1:d:10.1007_s10797-023-09810-z
    DOI: 10.1007/s10797-023-09810-z
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    References listed on IDEAS

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    More about this item

    Keywords

    Tax administration; Tax compliance; Technology adoption;
    All these keywords.

    JEL classification:

    • O23 - Economic Development, Innovation, Technological Change, and Growth - - Development Planning and Policy - - - Fiscal and Monetary Policy in Development
    • O33 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Technological Change: Choices and Consequences; Diffusion Processes

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