2010). From the voter’s perspective, online registration is convenient and easy, and it is an extra incentive for citizens to register in countries where voting is not mandatory (Pew Research Center 2014). Personal presence is not required to register to vote in India, and voter registration can be done online through the National Voter’s Service Portal.<sup>14</sup> In Ghana, personal presence is required, and online voter registration is not possible. In Chile and Vietnam, online voter registration is not possible since voter registration is done automatically based on a previous civil registry database.

Online voting is not permitted in any of the surveyed economies. Implementation of online voting processes can be hard in developing countries due to a lack of universal internet access (Thakur 2014). As a result, electors cast their votes either through manually marking of ballots or through electronic voting machines in India. Manually marking of ballots is the only form of casting a vote in Chile, Ghana, and Vietnam (ACE 2013).

## **3.2.5. Redress mechanisms**

Electors can request redress in case of inaccuracy or omission in the voter registration process in all surveyed countries. The process to seek redress in both Chile and India is relatively simple. Citizens can either change information online (in Chile) or in person at the local electoral office, bringing a document of identification and filing a form indicating voter information that needs to be changed. In Vietnam, voters can request corrections of mistakes in the register within 30 days of the posting of the electoral register at the electoral registry agency, and changes must be made within 5 days of filing a complaint.

Voters in Ghana can only have access to their personal data and request adjustments of any inaccuracies during an exhibition period in which voters can visit an electoral exhibition center and inform the exhibition officer about the corrections that need to be made. If the correction is minor and does not require printing a new card, the change can be made at the electoral exhibition center. If the change requires printing a new card, voters need to visit the Electoral District Office to collect biometrics before a new card can be issued.

# **3.3. Paying Taxes**

Optimally designed tax systems promote balanced economic growth, minimize distortions, and reduce income inequality (Garnier et al. 2013; Amin et al. 2018). Depending on the system’s complexity, compliance with the tax systems might involve significant costs for citizens (Vaillancourt et al. 2016). _Living Life_ ’s Paying Taxes focus area includes data on income taxes, deductions, procedures for appeals, and digital technologies in taxation.

All the four surveyed countries have progressive tax systems, in which the tax rate increases as an individual’s income increases. Chile is the only country where taxpayers are not eligible for tax deductions based on their dependents. In all economies, tax appeals must be submitted to the tax authorities within 30 to 90 days, a period that is in line with the typical timeframe for tax appeals (21 to 90 days according to Crawford 2013, p.

> 14 <u>http://www.nvsp.in/.</u>

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