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

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.

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Year of publication:	2014
Authors:	Gangl, Katharina ; Torgler, Benno ; Kirchler, Erich ; Hofmann, Eva
Published in:	Economics Letters. - Elsevier, ISSN 0165-1765. - Vol. 123.2014, 3, p. 378-382
Publisher:	Elsevier
Subject:	Tax compliance \| Tax evasion \| Field experiment \| Deterrence \| Supervision

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Type of publication:	Article
Classification:	H26 - Tax Evasion ; C93 - Field Experiments ; K42 - Illegal Behavior and the Enforcement of Law
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10010776617