IDEAS home Printed from https://ideas.repec.org/a/bla/pbudge/v46y2026i1p40-57.html

The Effect of Fiscal Decentralization on Tax Compliance Time: Evidence From the World Bank Doing Business Project

Author

Listed:
  • Nguyen Doan

Abstract

This paper investigates the impact of fiscal decentralization on tax compliance time. I postulate that fiscal decentralization is a means of inducing better targeting of public services and enhancing the efficiency of public service delivery because local governments respond to incentives to perform better and compete to attract a mobile tax base. This, in turn, reduces the level of tax administration burden, that is, businesses need less time to comply with taxes. Using panel data for 79 countries from 2006 to 2020, I find that fiscal decentralization is negatively associated with tax compliance time, particularly in developing countries.

Suggested Citation

  • Nguyen Doan, 2026. "The Effect of Fiscal Decentralization on Tax Compliance Time: Evidence From the World Bank Doing Business Project," Public Budgeting & Finance, Wiley Blackwell, vol. 46(1), pages 40-57, March.
    • Handle: RePEc:bla:pbudge:v:46:y:2026:i:1:p:40-57
    DOI: 10.1111/pbaf.12404
    as

    Download full text from publisher

    File URL: https://doi.org/10.1111/pbaf.12404
    Download Restriction: no
    File URL: https://libkey.io/10.1111/pbaf.12404?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:pbudge:v:46:y:2026:i:1:p:40-57. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: http://www.blackwellpublishing.com/journal.asp?ref=0275-1100 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.