Responses of firms to tax, administrative and accounting rules : evidence from Armenia


Asatryan, Zareh ; Peichl, Andreas


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URL: https://ub-madoc.bib.uni-mannheim.de/41509
URN: urn:nbn:de:bsz:180-madoc-415095
Document Type: Working paper
Year of publication: 2016
The title of a journal, publication series: ZEW Discussion Papers
Volume: 16-065
Place of publication: Mannheim
Publication language: English
Institution: Sonstige Einrichtungen > ZEW - Leibniz-Zentrum für Europäische Wirtschaftsforschung
MADOC publication series: Veröffentlichungen des ZEW (Leibniz-Zentrum für Europäische Wirtschaftsforschung) > ZEW Discussion Papers
Subject: 330 Economics
Classification: JEL: H25 , H26 , O12,
Keywords (English): Small and medium enterprises , size-dependent regulation , value added tax , tax administration , tax accounting , tax evasion
Abstract: Using panel data on the full population of corporate tax returns of Armenian firms, we study the behavioral response of firms to three size-dependent regulations. We find: i) a strong response to an accounting notch where International Financial Reporting Standards become mandatory; ii) a moderate response to an administrative notch below which the frequency of filing and paying taxes declines from monthly to quarterly; and iii) no response to a tax notch created by the registration threshold of the value added tax. Exploiting tax audits, we provide evidence suggesting that income under-reporting drives the bunching response of firms by between 60 and 100 percent. Additional evidence suggests that firms respond to tax audits by compensating every additional dollar of audit driven increase in reported income by a 0.7-0.8 dollar increase in reported deductions.

Dieser Eintrag ist Teil der Universitätsbibliographie.

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Asatryan, Zareh ; Peichl, Andreas (2016) Responses of firms to tax, administrative and accounting rules : evidence from Armenia. Open Access ZEW Discussion Papers Mannheim 16-065 [Working paper]
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