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

Katharina Gangl, Benno Torgler, Erich Kirchler, Eva Hofmann

Research output: Contribution to journalArticle

28 Citations (Scopus)
53 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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