The Effect of Audit Strategy Information on Tax Compliance – An Empirical Study Appelgren, Leif en_US 2021-11-25T12:37:20Z 2021-11-25T12:37:20Z 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.language English
dc.language.iso EN en_US
dc.rights CC BY-NC-ND 3.0 en_US
dc.rights.uri 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.description.publisherStatement The eJournal of Tax Research is published by the Faculty of Law, UNSW: 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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