Munich Personal RePEc Archive

Does digitalisation in public services reduce tax evasion?

Strango, Cristina (2021): Does digitalisation in public services reduce tax evasion?

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Abstract

The aim of paper is to investigate the impact of digitalisation from public services on tax evasion. The analysis targets the European Union 27 (EU-27) member states over the period 2015-2019 by using panel estimators. The findings prove a nonlinear relationship between digitalisation from public services and tax evasion by U-shape. More precisely, the acceleration of digitalisation in public services reduces the level of tax evasion up to a certain point. Once the acceleration reaches that point, the level of tax invasion increases once again.

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