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Effects of supervision on tax compliance: Evidence from a field experiment in Austria
We conduct a field experiment on tax compliance, focusing on newly founded firms. As a novelty the effect of tax authorities’ supervision on timely tax payments is examined. Interestingly, results show no positive overall effect of close supervision on tax compliance.
Autores principales: | , , , |
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Formato: | Online Artículo Texto |
Lenguaje: | English |
Publicado: |
North Holland
2014
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Materias: | |
Acceso en línea: | https://www.ncbi.nlm.nih.gov/pmc/articles/PMC4375564/ https://www.ncbi.nlm.nih.gov/pubmed/25843992 http://dx.doi.org/10.1016/j.econlet.2014.03.027 |