Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/339098 
Erscheinungsjahr: 
2025
Schriftenreihe/Nr.: 
WIDER Working Paper No. 110/25
Verlag: 
The United Nations University World Institute for Development Economics Research (UNU-WIDER), Helsinki
Zusammenfassung: 
Making use of a rich administrative dataset on Ugandan firms' tax filings covering the period 2013-21, this paper investigates the impact of tax audits on voluntary compliance, contrasting the effect of one vs multiple audits. Using a matched difference-in-differences approach with similar unaudited firms as controls, and a stacked design to address staggered treatment timing, the analysis shows that among firms that consistently file taxes over the study period, audits induce higher value added tax (VAT) liabilities. Crucially, this is entirely driven by firms receiving multiple audits, underlining the importance of repeated interactions with the tax authority for fostering compliance among this set of taxpayers.
Schlagwörter: 
tax audit evaluation
tax administration
tax evasion
tax compliance
JEL: 
H25
H26
H32
Persistent Identifier der Erstveröffentlichung: 
ISBN: 
978-92-9267-669-8
Dokumentart: 
Working Paper

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