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.

Detalles Bibliográficos
Autores principales: Gangl, Katharina, Torgler, Benno, Kirchler, Erich, Hofmann, Eva
Formato: Online Artículo Texto
Lenguaje:English
Publicado: North Holland 2014
Materias:
Article
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
Descripción
Sumario: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.

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