Publication:
The Effect of Audit Strategy Information on Tax Compliance – An Empirical Study
The Effect of Audit Strategy Information on Tax Compliance – An Empirical Study
dc.contributor.author | Appelgren, Leif | en_US |
dc.date.accessioned | 2021-11-25T12:37:20Z | |
dc.date.available | 2021-11-25T12:37:20Z | |
dc.date.issued | 2008 | en_US |
dc.description.abstract | This paper deals with an experiment by the Swedish Tax Agency to test the effect of information to taxpayers regarding different audit strategies . The experiment involved approximately 900 sole proprietors, divided into three groups, where one was informed that audits would focus on taxpayers declaring the lowest income, i.e. according to a rational audit strategy. Another group was told that audits would be made at random whereas the third was a control group. The effect of strategy information was measured as the change in declared income between years. The principal finding was that declared income increased significantly more in the rational-audit-strategy group than in the control group. | en_US |
dc.identifier.issn | 1448-2398 | en_US |
dc.identifier.uri | http://hdl.handle.net/1959.4/34729 | |
dc.language | English | |
dc.language.iso | EN | en_US |
dc.rights | CC BY-NC-ND 3.0 | en_US |
dc.rights.uri | https://creativecommons.org/licenses/by-nc-nd/3.0/au/ | en_US |
dc.source | Legacy MARC | en_US |
dc.subject.other | audit strategy | en_US |
dc.subject.other | tax compliance | en_US |
dc.subject.other | tax fraud | en_US |
dc.subject.other | sole proprietors | en_US |
dc.subject.other | taxpayer data | en_US |
dc.subject.other | field experiment | en_US |
dc.title | The Effect of Audit Strategy Information on Tax Compliance – An Empirical Study | en_US |
dc.type | Journal Article | en |
dcterms.accessRights | open access | |
dspace.entity.type | Publication | en_US |
unsw.accessRights.uri | https://purl.org/coar/access_right/c_abf2 | |
unsw.description.publisherStatement | The eJournal of Tax Research is published by the Faculty of Law, UNSW: http://www.atax.unsw.edu.au/ejtr/home.htm | en_US |
unsw.relation.ispartofissue | 1 | en_US |
unsw.relation.ispartofjournal | eJournal of Tax Research | en_US |
unsw.relation.ispartofpagefrompageto | 67-81 | en_US |
unsw.relation.ispartofvolume | 6 | en_US |
unsw.relation.originalPublicationAffiliation | Appelgren, Leif | en_US |
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