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.
Original language | English |
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Pages (from-to) | 378 - 382 |
Journal | Economics Letters |
Volume | 123 |
Issue number | 3 |
DOIs | |
Publication status | Published - 2014 |