The Impact of E-Filing on Goods and Services Tax Revenue

Source: Authors' analysis based on data from Global e-Government Systems Database, Doing Business database, PolityIV database, World Revenue Longitudinal Dataset, World Development Indicators database.

Note: These figures plot the coefficients on indicator variables for the years before and after the adoption of the e-filing systems, estimated using specification (1). The reference groups are observations taking place five or more years before adoption. The left graph shows the effects of adopting transactional e-filing systems, while the right graph shows the effects of adopting transactional e-filing systems with e-payment functionality. The dashed lines are 95 percent confidence intervals.