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

Fabrizio Santoro (), Razan Amine and Tanele Magongo
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Fabrizio Santoro: Institute of Development Studies
Razan Amine: University of Cambridge
Tanele Magongo: Eswatini Revenue Service

International Tax and Public Finance, 2024, vol. 31, issue 1, No 5, 95-135

Abstract: 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.

Keywords: Tax administration; Tax compliance; Technology adoption (search for similar items in EconPapers)
JEL-codes: O23 O33 (search for similar items in EconPapers)
Date: 2024
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DOI: 10.1007/s10797-023-09810-z

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