This research explores how the development of electronic government (e-government) systems influences tax payments in Gulf Cooperation Council (GCC) countries, using unbalanced panel data from 2005 to 2019. The results indicate that more sophisticated e-government systems lessen the tax burden on businesses by demonstrating a negative and statistically significant association between e-government development and the amount of taxes paid by firms. This association was evaluated using a variety of regression models, such as pooled OLS and GLM. The findings imply that improving e-government systems can raise regional company efficiency and tax compliance.

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The Impact of Electronic Government Development on Tax Payments Performance: Evidence from GCC Countries

  • Naji Mansour Nomran,
  • Zakir Hossen Shaikh,
  • Manolo L. Anto,
  • Nadya Esmail Mohammed Al-Jabali

摘要

This research explores how the development of electronic government (e-government) systems influences tax payments in Gulf Cooperation Council (GCC) countries, using unbalanced panel data from 2005 to 2019. The results indicate that more sophisticated e-government systems lessen the tax burden on businesses by demonstrating a negative and statistically significant association between e-government development and the amount of taxes paid by firms. This association was evaluated using a variety of regression models, such as pooled OLS and GLM. The findings imply that improving e-government systems can raise regional company efficiency and tax compliance.