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

Eva Hofmann, Katharina Gangl, Erico Kirchler, Benno Torgler

Publication: Scientific journalJournal articlepeer-review

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 languageEnglish
Pages (from-to)378 - 382
JournalEconomics Letters
Volume123
Issue number3
DOIs
Publication statusPublished - 2014

Cite this