Effects of supervision on tax compliance: Evidence from a field experiment in Austria.

Gangl, Katharina; Torgler, Benno; Kirchler, Erich; Hofmann, Eva

Gangl, Katharina; Torgler, Benno; Kirchler, Erich; Hofmann, Eva.

Afiliação

Gangl K; Department of Applied Psychology: Work, Education, Economy, University of Vienna, Universitaetsstrasse 7, 1010 Vienna, Austria.
Torgler B; Queensland Behavioural Economics Group (QuBE), School of Economics and Finance, Queensland University of Technology, 2 George St., Brisbane, QLD 4001, Australia ; CREMA-Center for Research in Economics, Management and the Arts, Gellertstrasse 18, CH-4052 Basel, Switzerland ; EBS Business School, ISB
Kirchler E; Department of Applied Psychology: Work, Education, Economy, University of Vienna, Universitaetsstrasse 7, 1010 Vienna, Austria.
Hofmann E; Department of Applied Psychology: Work, Education, Economy, University of Vienna, Universitaetsstrasse 7, 1010 Vienna, Austria.

Econ Lett ; 123(3): 378-382, 2014 Jun.

Article em En | MEDLINE | ID: mdl-25843992

RESUMO

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.

Palavras-chave

Deterrence; Field experiment; Supervision; Tax compliance; Tax evasion

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Texto completo: 1 Bases de dados: MEDLINE Idioma: En Revista: Econ Lett Ano de publicação: 2014 Tipo de documento: Article País de afiliação: Áustria