监管对纳税遵从的影响：来自奥地利一项实地实验的证据。
Effects of supervision on tax compliance: Evidence from a field experiment in Austria.
作者信息
Gangl Katharina, Torgler Benno, Kirchler Erich, Hofmann Eva
机构信息
Department of Applied Psychology: Work, Education, Economy, University of Vienna, Universitaetsstrasse 7, 1010 Vienna, Austria.
Queensland Behavioural Economics Group (QuBE), School of Economics and Finance, Queensland University of Technology, 2 George St., Brisbane, QLD 4001, Australia ; CREMA-Center for Research in Economics, Management and the Arts, Gellertstrasse 18, CH-4052 Basel, Switzerland ; EBS Business School, ISBS, EBS Universität für Wirtschaft und Recht, Rheingaustraße 1, 65375 Oestrich Winkel, Germany.
出版信息
Econ Lett. 2014 Jun;123(3):378-382. doi: 10.1016/j.econlet.2014.03.027.
We conduct a field experiment on tax compliance, focusing on newly founded firms. As a novelty the effect of tax authorities' supervision on timely tax payments is examined. Interestingly, results show no positive overall effect of close supervision on tax compliance.
我们针对新成立的公司开展了一项关于税收合规的实地实验。作为一项创新举措，研究了税务机关监管对及时纳税的影响。有趣的是，结果显示密切监管对税收合规并没有积极的总体影响。
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