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Under the Radar : The Effects of Monitoring Firms on Tax Compliance

Almunia, Miguel - 2015

. We exploit quasi-experimental variation generated by a Large Taxpayers Unit (LTU) in Spain, which monitors firms with …

Persistent link: https://www.econbiz.de/10013016427

Heterogeneous responses to effective tax enforcement : evidence from Spanish firms

Almunia, Miguel; López Rodríguez, David - 2014

Persistent link: https://www.econbiz.de/10011789125

Under the radar : the effects of monitoring firms on tax compliance

Almunia, Miguel; Lopez-Rodriguez, David - In: American economic journal : a journal of the American … 10 (2018) 1, pp. 1-38

Persistent link: https://www.econbiz.de/10011822063

Voluntary and enforced tax compliance : evidence from small and medium-sized enterprises in Indonesia

Inasius, Fany - In: Advances in taxation 26 (2019), pp. 99-111

Persistent link: https://www.econbiz.de/10012225622

The influence of power of tax administrator on cognitive and affective tax attitude in Malaysia

Siti Fatimah Abdul Rashid; Rosiati Ramli; Mohd Rizal Palil - In: Asian journal of accounting & governance 17 (2022), pp. 59-74

Persistent link: https://www.econbiz.de/10013382093

Tax compliance and information provision : a field experiment with small firms

Doerrenberg, Philipp; Schmitz, Jan - 2015

We study tax compliance in Slovenia using data generated in a field experiment. Small accounting companies were randomly assigned to an untreated control group and two treatment groups. Companies in the first treatment group received a letter that highlighted the importance of paying taxes and...

Persistent link: https://www.econbiz.de/10010511264

Tax compliance and information provision : a field experiment with small firms

Doerrenberg, Philipp; Schmitz, Jan - 2015

We study a field experiment on tax compliance in Slovenia. Small accounting companies were randomly assigned to an untreated control group and two treatment groups. Companies in the first treatment group received a letter that highlighted the importance of paying taxes and informed about the...

Persistent link: https://www.econbiz.de/10010513276