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

Katharina Gangl; Benno Torgler; Erich Kirchler; Eva Hofmann

doi:10.1016/j.econlet.2014.03.027

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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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 language	English
Pages (from-to)	378-382
Number of pages	5
Journal	Economics Letters
Volume	123
Issue number	3
Early online date	8 Apr 2014
DOIs	https://doi.org/10.1016/j.econlet.2014.03.027
Publication status	Published - Jun 2014

Keywords

Tax compliance
Tax evasion
Field experiment
Deterrence
Supervision

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PublishedFinal published version, 615 KBLicence: CC BY-NC-ND

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title = "Effects of supervision on tax compliance: Evidence from a field experiment in Austria",

abstract = "We conduct a field experiment on tax compliance, focusing on newly founded firms. As a novelty the effect of tax authorities{\textquoteright} 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/)",

keywords = "Tax compliance, Tax evasion, Field experiment, Deterrence, Supervision",

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AU - Gangl, Katharina

AU - Torgler, Benno

AU - Kirchler, Erich

AU - Hofmann, Eva

PY - 2014/6

Y1 - 2014/6

N2 - 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/)

AB - 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/)

KW - Tax compliance

KW - Tax evasion

KW - Field experiment

KW - Deterrence

KW - Supervision

U2 - 10.1016/j.econlet.2014.03.027

DO - 10.1016/j.econlet.2014.03.027

M3 - Article

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VL - 123

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EP - 382

JO - Economics Letters

JF - Economics Letters

IS - 3

ER -

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

Abstract

Keywords

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