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首页> 外文期刊>The World Bank Economic Review >Does E-Government Improve Government Capacity? Evidence from Tax Compliance Costs, Tax Revenue, and Public Procurement Competitiveness
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Does E-Government Improve Government Capacity? Evidence from Tax Compliance Costs, Tax Revenue, and Public Procurement Competitiveness

机译:电子政务是否提高政府能力? 来自税收成本,税收收入和公共采购竞争力的证据

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摘要

Using cross-country data on e-government systems, this paper analyzes whether e-filing of taxes and e-procurement implementation improves the capacity of governments to raise and spend fiscal resources through lowering tax compliance costs, improving tax collection and public procurement competitiveness, and reducing corruption. Adopting e-filing systems reduces tax compliance costs as measured by the time to prepare and pay taxes, the likelihood and frequency of firms being visited by a tax official, and the perception of tax administration as an obstacle to firms' operation and growth. E-filing is also associated with a moderate increase in the income tax revenue to GDP ratio. The results for e-procurement are weaker, with the number of firms securing or attempting to secure a government contract increasing only in countries with higher levels of development and better institutions. There is no strong relationship between e-government and corruption.
机译:本文采用越野数据对电子政务制度,分析了税收和电子采购的电子归档是否通过降低税收成本,提高税收和公共采购竞争力来提高各国政府提高和支出财政资源的能力。 并减少腐败。 采用电子归档系统通过准备和纳税的时间来降低税收合规成本,税务官员访问的公司的可能性和频率以及税务管理作为企业运作和增长的障碍。 电子归档也与所得税收入的中度增加与GDP比例有关。 电子采购的成果较弱,较弱,确保或试图确保政府合同只在具有更高水平和更好的机构的国家进入。 电子政务与腐败之间没有强大的关系。

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