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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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| 發表在: | Econ Lett |
|---|---|
| Main Authors: | , , , |
| 格式: | Artigo |
| 語言: | Inglês |
| 出版: |
North Holland
2014
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| 主題: | |
| 在線閱讀: | 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 |
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