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.

Authors

Fabrizio Santoro

Fabrizio is a Research Fellow at the Institute of Development Studies, and the Research Lead for the second component of the ICTD's DIGITAX Research Programme. His main research interests relate to governance, public finance, and taxation, with a strong focus on impact evaluation methodologies and statistical analysis. He holds a PhD in Economics from the University of Sussex.

Razan Amine

Razan Amine is a Research Consultant, working as part of the DIGITAX programme. Her research interests include economic development, taxation, and public finance in developing countries. She is also a research manager at the Abdul Latif Jameel Poverty Action Lab South Asia (J-PAL SA) managing a range of projects in India. As well as this she engages in research at the University of Oxford, where she recently completed her MSc in Economics for Development and was awarded a scholarship from the Oxford Centre of Islamic Studies. Prior to this, she completed her first master’s degree as a Fulbright Scholar at John Hopkins University SAIS in Washington DC and worked on a range of projects on taxation at the economics department at John Hopkins University. Amine's work with the ICTD does not reflect the work or opinions of J-PAL.

Tanele Magongo

Tanele Magongo is the Manager, Strategy, at the Eswatini Revenue Service (ERS). She is passionate about economic development, public finance, and strategy management. She is a Fulbright Scholarship awardee and holds an MSc in Policy Economics from the University of Illinois, Urbana–Champaign, USA.
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