Does digitalisation in public services reduce tax evasion?

Cristina Strango

MPRA Paper from University Library of Munich, Germany

Abstract: The aim of paper is to investigate the impact of digitalisation from public services on tax evasion. The analysis targets the European Union 27 (EU-27) member states over the period 2015-2019 by using panel estimators. The findings prove a nonlinear relationship between digitalisation from public services and tax evasion by U-shape. More precisely, the acceleration of digitalisation in public services reduces the level of tax evasion up to a certain point. Once the acceleration reaches that point, the level of tax invasion increases once again.

Keywords: tax evasion; digitalisation; EU27; panel estimations (search for similar items in EconPapers)
JEL-codes: C23 C89 H26 (search for similar items in EconPapers)
Date: 2021-03-28
New Economics Papers: this item is included in nep-eec, nep-iue, nep-pbe, nep-pub and nep-tra
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

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Related works:
Journal Article: Does Digitalisation in Public Services Reduce Tax Evasion? (2021)
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