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

Katharina Gangl, Benno Torgler, Erich Kirchler, Eva Hofmann

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    38 Citations (Scopus)
    83 Downloads (Pure)

    Abstract

    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.

    Publisher Statement: This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/3.0/)
    Original languageEnglish
    Pages (from-to)378-382
    Number of pages5
    JournalEconomics Letters
    Volume123
    Issue number3
    Early online date8 Apr 2014
    DOIs
    Publication statusPublished - Jun 2014

    Keywords

    • Tax compliance
    • Tax evasion
    • Field experiment
    • Deterrence
    • Supervision

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