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

Staats- und Gesellschaftswissenschaften

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

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

Gangl, Katharina, Torgler, Benno, Kirchler, Erich, Hofmann, Eva: Effects of supervision on tax compliance: Evidence from a field experiment in Austria. , Economic Letters, 2014; Jg. 2014 (123): 367-382: http://www.sciencedirect.com/science/article/pii/S0165176514001281.

Originalarbeiten in wissenschaftlichen Fachzeitschriften mit Review-Verfahren

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.

http://www.sciencedirect.com/science/article/pii/S0165176514001281