Do audits deter or provoke future tax noncompliance? : evidence on self-employed taxpayers
Year of publication: |
2020
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Authors: | Beer, Sebastian ; Kasper, Matthias ; Kirchler, Erich ; Erard, Brian |
Published in: |
CESifo economic studies : a joint initiative of the University of Munich's Center for Economic Studies and the Ifo Institute. - Oxford : Oxford University Press, ISSN 1612-7501, ZDB-ID 2108821-4. - Vol. 66.2020, 3, p. 248-264
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Subject: | public administration | public finance | taxation | tax evasion | compliance | Steuermoral | Tax compliance | Selbstständige | Self-employed | Einkommensteuer | Income tax | Steuerstrafrecht | Criminal tax law | Finanzverwaltung | Fiscal administration | Steuervermeidung | Tax avoidance | Öffentliche Verwaltung | Public administration | Besteuerungsverfahren | Taxation procedure |
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