Abstract
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. © 2014 The Authors.
Originalsprache | Englisch |
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Seiten (von - bis) | 378 - 382 |
Fachzeitschrift | Economics Letters |
Jahrgang | 123 |
Ausgabenummer | 3 |
DOIs | |
Publikationsstatus | Veröffentlicht - 2014 |