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/f50c1144-2ac6-48a8-b500-2d267c3f27a7