Tax compliance and information provision–A field experiment with small firms
P Doerrenberg, J Schmitz - ZEW-Centre for European Economic …, 2015 - papers.ssrn.com
We study tax compliance in Slovenia using data generated in a field experiment. 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 …
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 …
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