Univ.-Prof. Dr. Erich Kirchler

Portraitfoto Erich Kirchler

Universitaetsstrasse 7 (NIG)

1010 Vienna

Room: D0603

T: +43-1-4277-47332

erich.kirchler@univie.ac.at



Publications

The backfiring effect of auditing on tax compliance

Author(s)
Jorge Mendoza, J. L. Wielhouwer, Erico Kirchler
Abstract

Using country-level data from 2003–2014, we examine the association between auditing level (measured as number of verification actions taken by tax authorities per 100 taxpayers in each country) and tax compliance (measured as business executives’ perception of tax evasion). Our hypothesis is that compliance increases until a certain auditing level is reached, and decreases beyond that level (i.e., an elevated auditing level backfires). In line with our expectation, the results of a series of tests indicate that there is a U-shaped association between auditing and tax evasion. We discuss how a potential backfiring effect may depend on the extent to which compliance is voluntary.

Organisation(s)
Department of Occupational, Economic and Social Psychology
External organisation(s)
Vrije Universiteit Amsterdam
Journal
Journal of Economic Psychology
Volume
62
Pages
284-294
No. of pages
10
ISSN
0167-4870
DOI
https://doi.org/10.1016/j.joep.2017.07.007
Publication date
10-2017
Peer reviewed
Yes
Austrian Fields of Science 2012
501029 Economic psychology
Keywords
ASJC Scopus subject areas
Economics and Econometrics, Applied Psychology, Sociology and Political Science
Portal url
https://ucrisportal.univie.ac.at/en/publications/125eeb08-af4b-4f63-86a6-9c5db35d0863