Effects of supervision on tax compliance: Evidence from a field experiment in Austria
- Author(s)
- Katharina Gangl, Benno Torgler, Erich Kirchler, Eva Hofmann
- 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.
- Organisation(s)
- Department of Occupational, Economic and Social Psychology
- External organisation(s)
- Queensland University of Technology
- Journal
- Economics Letters
- Volume
- 123
- Pages
- 378-382
- No. of pages
- 5
- ISSN
- 0165-1765
- DOI
- https://doi.org/10.1016/j.econlet.2014.03.027
- Publication date
- 06-2014
- Peer reviewed
- Yes
- Austrian Fields of Science 2012
- 501002 Applied psychology
- Keywords
- ASJC Scopus subject areas
- Economics and Econometrics, Finance
- Portal url
- https://ucrisportal.univie.ac.at/en/publications/effects-of-supervision-on-tax-compliance-evidence-from-a-field-experiment-in-austria(f50c1144-2ac6-48a8-b500-2d267c3f27a7).html