• 文献检索
  • 文档翻译
  • 深度研究
  • 学术资讯
  • Suppr Zotero 插件Zotero 插件
  • 邀请有礼
  • 套餐&价格
  • 历史记录
应用&插件
Suppr Zotero 插件Zotero 插件浏览器插件Mac 客户端Windows 客户端微信小程序
定价
高级版会员购买积分包购买API积分包
服务
文献检索文档翻译深度研究API 文档MCP 服务
关于我们
关于 Suppr公司介绍联系我们用户协议隐私条款
关注我们

Suppr 超能文献

核心技术专利：CN118964589B侵权必究
粤ICP备2023148730 号-1Suppr @ 2026

文献检索

告别复杂PubMed语法，用中文像聊天一样搜索，搜遍4000万医学文献。AI智能推荐，让科研检索更轻松。

立即免费搜索

文件翻译

保留排版，准确专业，支持PDF/Word/PPT等文件格式，支持 12+语言互译。

免费翻译文档

深度研究

AI帮你快速写综述，25分钟生成高质量综述，智能提取关键信息，辅助科研写作。

立即免费体验

相似文献

1
Effects of supervision on tax compliance: Evidence from a field experiment in Austria.监管对纳税遵从的影响：来自奥地利一项实地实验的证据。
Econ Lett. 2014 Jun;123(3):378-382. doi: 10.1016/j.econlet.2014.03.027.
2
The impact of powerful authorities and trustful taxpayers: evidence for the extended slippery slope framework from Austria, Finland, and Hungary.权威机构与信任纳税人的影响：来自奥地利、芬兰和匈牙利的扩展滑坡框架证据。
Policy Stud. 2019 Feb 11;41(1):98-111. doi: 10.1080/01442872.2019.1577375. eCollection 2020.
3
Tax authorities' interaction with taxpayers: A conception of compliance in social dilemmas by power and trust.税务机关与纳税人的互动：基于权力和信任的社会困境中的遵从概念。
New Ideas Psychol. 2015 Feb;37:13-23. doi: 10.1016/j.newideapsych.2014.12.001.
4
The Effects of Cooperative Compliance on Firms' Tax Risk, Tax Risk Management and Compliance Costs.合作性税收遵从对企业税收风险、税收风险管理及遵从成本的影响
Schmalenbach Z Betriebswirtsch Forsch. 2021;73(1):125-178. doi: 10.1007/s41471-021-00108-6. Epub 2021 Mar 23.
5
Deterrence or conformity?-An analysis of digital economy taxpayer compliance behavior based on prospect theory.威慑还是遵从？——基于前景理论的数字经济纳税人遵从行为分析
Front Psychol. 2022 Sep 21;13:967715. doi: 10.3389/fpsyg.2022.967715. eCollection 2022.
6
Does the sole description of a tax authority affect tax evasion?--the impact of described coercive and legitimate power.税务机关的单一描述会影响逃税行为吗？——所描述的强制力和合法权力的影响。
PLoS One. 2015 Apr 29;10(4):e0123355. doi: 10.1371/journal.pone.0123355. eCollection 2015.
7
Enhancing Tax Compliance through Coercive and Legitimate Power of Tax Authorities by Concurrently Diminishing or Facilitating Trust in Tax Authorities.通过税务机关的强制力和合法权力来提高税收遵从度，同时减少或促进对税务机关的信任。
Law Policy. 2014 Jul;36(3):290-313. doi: 10.1111/lapo.12021.
8
Tax Compliance Inventory: TAX-I Voluntary tax compliance, enforced tax compliance, tax avoidance, and tax evasion.税收合规清单：TAX-I 自愿税收合规、强制税收合规、避税和逃税。
J Econ Psychol. 2010 Jun;31(3):331-346. doi: 10.1016/j.joep.2010.01.002.
9
Public policies and tax evasion: evidence from SAARC countries.公共政策与逃税：来自南盟国家的证据。
Heliyon. 2020 Nov 11;6(11):e05449. doi: 10.1016/j.heliyon.2020.e05449. eCollection 2020 Nov.
10
A dataset on declared tax evasion attitudes of students and entrepreneurs from Poland under the slippery slope framework.在滑坡框架下，关于波兰学生和企业家申报逃税态度的数据集。
Data Brief. 2023 Apr 25;48:109183. doi: 10.1016/j.dib.2023.109183. eCollection 2023 Jun.

引用本文的文献

1
Does the Law Affect the Justification of Prostitution? A Natural Experiment on the Impact of European Law Changes on Prostitution Norms.法律是否影响卖淫的正当性？关于欧洲法律变化对卖淫规范影响的一项自然实验。
Arch Sex Behav. 2025 Jun;54(6):2069-2083. doi: 10.1007/s10508-025-03140-3. Epub 2025 Jun 16.
2
Information about changes in platform economy taxation diminishes optimism regarding future use.有关平台经济税收变化的信息降低了对未来使用的乐观情绪。
J Econ Sci Assoc. 2024;10(2):330-345. doi: 10.1007/s40881-024-00160-y. Epub 2024 Mar 14.
3
Effectiveness evaluation of China's water resource tax reform pilot and path optimization from the perspective of policy field.从政策领域视角评估中国水资源税改革试点的效果及路径优化
PLoS One. 2024 Mar 28;19(3):e0301031. doi: 10.1371/journal.pone.0301031. eCollection 2024.
4
The impact of powerful authorities and trustful taxpayers: evidence for the extended slippery slope framework from Austria, Finland, and Hungary.权威机构与信任纳税人的影响：来自奥地利、芬兰和匈牙利的扩展滑坡框架证据。
Policy Stud. 2019 Feb 11;41(1):98-111. doi: 10.1080/01442872.2019.1577375. eCollection 2020.
5
Failure to CAPTCHA Attention: Null Results from an Honesty Priming Experiment in Guatemala.未能引起验证码注意：危地马拉一项诚实启动实验的零结果。
Behav Sci (Basel). 2017 Apr 28;7(2):28. doi: 10.3390/bs7020028.
6
Authorities' Coercive and Legitimate Power: The Impact on Cognitions Underlying Cooperation.当局的强制力与合法权力：对合作背后认知的影响
Front Psychol. 2017 Jan 18;8:5. doi: 10.3389/fpsyg.2017.00005. eCollection 2017.

本文引用的文献

1
Trust, Punishment, and Cooperation Across 18 Societies: A Meta-Analysis.信任、惩罚与合作：跨越 18 个社会的综合分析。
Perspect Psychol Sci. 2013 Jul;8(4):363-79. doi: 10.1177/1745691613488533.

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.

DOI:10.1016/j.econlet.2014.03.027
PMID:25843992
原文链接:https://pmc.ncbi.nlm.nih.gov/articles/PMC4375564/
Abstract

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.

摘要

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。