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