Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
5059932 | Economics Letters | 2013 | 4 Pages |
Abstract
⺠This paper using a novel dataset studies the effect of audits on tax offenders. ⺠A 1% increase in the number of audits lowers the offenders ratio by about 4-9 p.p. ⺠A 1% increase in the number of audits reduces the tax offenders by 0.3%-0.4%. ⺠Audits increase tax compliance in tourist destinations. ⺠Improved economic sentiment induces tax compliance.
Related Topics
Social Sciences and Humanities
Economics, Econometrics and Finance
Economics and Econometrics
Authors
Athanasios O. Tagkalakis,