Carregant...
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.
Guardat en:
| Publicat a: | Econ Lett |
|---|---|
| Autors principals: | , , , |
| Format: | Artigo |
| Idioma: | Inglês |
| Publicat: |
North Holland
2014
|
| Matèries: | |
| Accés en línia: | 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 |
| Etiquetes: |
Afegir etiqueta
Sense etiquetes, Sigues el primer a etiquetar aquest registre!
|