Delayed feedback on tax audits affects compliance and fairness perceptions
Year of publication: |
April 2016
|
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Authors: | Kogler, Christoph ; Mittone, Luigi ; Kirchler, Erich |
Published in: |
Journal of economic behavior & organization : JEBO. - Amsterdam [u.a.] : Elsevier, ISSN 0167-2681, ZDB-ID 864321-0. - Vol. 124.2016, p. 81-87
|
Subject: | Tax compliance | Delayed feedback | Procedural justice | Audit probability | Tax morale | Gerechtigkeit | Justice | Steuermoral | Außenprüfung | Tax audit | Wirtschaftsprüfung | Financial audit | Steuervermeidung | Tax avoidance | Steuergerechtigkeit | Tax fairness |
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