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Convergence in tax services through online technology (Djankov & Zhang)

Convergence in tax services through online technology by Simeon Djankov, Eva (Yiwen) Zhang published by VOXEU (7/2021).

The advent of online technology in public services has made one ingredient of effective state building – easy taxes – possible to achieve in developing economies. This column describes how, fuelled by new technology, the time that it takes businesses to comply with tax requirements has fallen on average by 91 hours a year and the average number of payments was cut by 11 in the past 15 years. Accommodating policies for expanding the tax base are also needed, so everyone sees the upside from online tax services.

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