We study tax compliance in Slovenia using data generated in a field experiment. Small accounting companies were … the first treatment group received by post. The results indicate that such letters can increase compliance, and trigger … even more compliance if handed over in person. These findings are in line with the theoretical predictions that we derive …

We study a field experiment on tax compliance in Slovenia. Small accounting companies were randomly assigned to an … post. The results indicate that such letters can increase compliance, and trigger even more compliance if handed over in …

Prepayment position (additional tax due vs a tax refund) shouldn't influence taxpayer compliance behavior at the time … affects taxpayer compliance. Prior research has produced mixed results. Then, to spur tax compliance, traditional enforcement … the influence of tax prepayment position and information dissemination on two type of taxpayer compliance, namely filing …

compliance of high wealth individuals. The note explains the rationale for a specialized compliance program for this segment of … assess readiness for such a compliance program, taking into account the legal framework, the political environment, the … implementing a high wealth individual compliance program, using the compliance risk management model as its foundation …