A carregar...

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.

Na minha lista:
Detalhes bibliográficos
Publicado no:Econ Lett
Main Authors: Gangl, Katharina, Torgler, Benno, Kirchler, Erich, Hofmann, Eva
Formato: Artigo
Idioma:Inglês
Publicado em: North Holland 2014
Assuntos:
Acesso em linha:https://ncbi.nlm.nih.gov/pmc/articles/PMC4375564/
https://ncbi.nlm.nih.gov/pubmed/25843992
https://ncbi.nlm.nih.govhttp://dx.doi.org/10.1016/j.econlet.2014.03.027
Tags: Adicionar Tag
Sem tags, seja o primeiro a adicionar uma tag!