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Tax Compliance and Information Provision: A Field Experiment with Small Firms

Philipp Doerrenberg and Jan Schmitz

No 9013, IZA Discussion Papers from Institute for the Study of Labor (IZA)

Abstract: We study a field experiment on tax compliance in Slovenia. Small accounting companies were randomly assigned to an untreated control group and two treatment groups. Companies in the first treatment group received a letter that highlighted the importance of paying taxes and informed about the likelihood of becoming subject to an audit. In the second treatment group, tax officers from the tax authorities handed out in person the same letter that companies in the first treatment group received by post. The results indicate that such letters can increase compliance, and trigger even more compliance if handed over in person. These findings are in line with the theoretical predictions that we derive to rationalize the experiment.

Keywords: tax compliance; audits; randomized field experiment; tax authority; information provision (search for similar items in EconPapers)
JEL-codes: H20 H32 H50 C93 (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-acc, nep-exp, nep-iue and nep-pbe
Date: 2015-04
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Related works:
Journal Article: Tax compliance and information provision. A field experiment with small firms (2017) Downloads
Working Paper: Tax compliance and information provision: A field experiment with small firms (2015) Downloads
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