Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/109950 
Erscheinungsjahr: 
2015
Schriftenreihe/Nr.: 
ZEW Discussion Papers No. 15-028
Verlag: 
Zentrum für Europäische Wirtschaftsforschung (ZEW), Mannheim
Zusammenfassung: 
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.
Schlagwörter: 
Tax Compliance
Audits
Randomized Field Experiment
Tax authority
Information provision
JEL: 
H20
H32
H50
C93
Persistent Identifier der Erstveröffentlichung: 
Dokumentart: 
Working Paper

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