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
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author Gangl, Katharina
Torgler, Benno
Kirchler, Erich
Hofmann, Eva
author_facet Gangl, Katharina
Torgler, Benno
Kirchler, Erich
Hofmann, Eva
author_sort Gangl, Katharina
collection PubMed
description 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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spelling pubmed-43755642015-04-01 Effects of supervision on tax compliance: Evidence from a field experiment in Austria Gangl, Katharina Torgler, Benno Kirchler, Erich Hofmann, Eva Econ Lett Article 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. North Holland 2014-06 /pmc/articles/PMC4375564/ /pubmed/25843992 http://dx.doi.org/10.1016/j.econlet.2014.03.027 Text en © 2014 The Authors http://creativecommons.org/licenses/by-nc-nd/3.0/ This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/3.0/).
spellingShingle Article
Gangl, Katharina
Torgler, Benno
Kirchler, Erich
Hofmann, Eva
Effects of supervision on tax compliance: Evidence from a field experiment in Austria
title Effects of supervision on tax compliance: Evidence from a field experiment in Austria
title_full Effects of supervision on tax compliance: Evidence from a field experiment in Austria
title_fullStr Effects of supervision on tax compliance: Evidence from a field experiment in Austria
title_full_unstemmed Effects of supervision on tax compliance: Evidence from a field experiment in Austria
title_short Effects of supervision on tax compliance: Evidence from a field experiment in Austria
title_sort effects of supervision on tax compliance: evidence from a field experiment in austria
topic Article
url 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
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AT kirchlererich effectsofsupervisionontaxcomplianceevidencefromafieldexperimentinaustria
AT hofmanneva effectsofsupervisionontaxcomplianceevidencefromafieldexperimentinaustria

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