Effects of supervision on tax compliance: Evidence from a field experiment in Austria.

Eva Hofmann, Katharina Gangl, Erico Kirchler, Benno Torgler

Publikation: Wissenschaftliche FachzeitschriftOriginalbeitrag in FachzeitschriftBegutachtung

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.
OriginalspracheEnglisch
Seiten (von - bis)378 - 382
FachzeitschriftEconomics Letters
Jahrgang123
Ausgabenummer3
DOIs
PublikationsstatusVeröffentlicht - 2014

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