One and done or repeat inspections? The differential effect on multiple tax audits

David Henning, Christos Kotsogiannis, Jukka Pirttilä and Luca Salvadori

No wp-2025-110, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: Making use of a rich administrative dataset on Ugandan firms' tax filings covering the period 2013-21, this paper investigates the impact of tax audits on voluntary compliance, contrasting the effect of one vs multiple audits. Using a matched difference-in-differences approach with similar unaudited firms as controls, and a stacked design to address staggered treatment timing, the analysis shows that among firms that consistently file taxes over the study period, audits induce higher value added tax (VAT) liabilities.

Keywords: Taxation; Audits; Tax evasion; Tax administration; Tax compliance (search for similar items in EconPapers)
Date: 2025
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