Tax compliance , audits , randomized field experiment , tax authority , information provision
Abstract:
We study tax compliance in Slovenia using data generated in a field experiment.
Small accounting companies were randomly assigned to an untreated control group
and two treatment groups. Companies in the first treatment group received a letter
that highlighted the importance of paying taxes and informed about the likelihood
of becoming subject to an audit. In the second treatment group, tax officers from
the tax authorities handed out in person the same letter that companies in the first
treatment group received by post. The results indicate that such letters can increase
compliance, and trigger even more compliance if handed over in person. These
findings are in line with the theoretical predictions that we derive to rationalize the
experiment.
Das Dokument wird vom Publikationsserver der Universitätsbibliothek Mannheim bereitgestellt.
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