This paper reviews recent economic research in tax compliance and enforcement. After
briefly laying out the economics of tax evasion, it focuses on recent empirical contributions. It …

In this paper, I review and assess what we have learned about what motivates individuals to
pay–or to not pay–their legally due tax liabilities. I focus on three specific questions. First …

This study uses a laboratory experiment to investigate the effect of audit effectiveness, or the
share of undeclared income that the tax agency detects in an audit, on post-audit tax …

In the article, the types of tax audits such as camera tax audit, field tax inspection and tax
audit are already being used in practice in our country today, and they are being carried out …

Аннотация Бугунги кунда солиқ текширувларининг камерал солиқ текшируви, сайёр
солиқ текшируви ва солиқ аудити каби турлари аллақачон амалиётга қўлланиб …

We study the effects of audits on long run compliance behavior using a random audit
program covering more than 53,000 tax returns. We find that audits raise reported tax …

This article employs unique tax administrative data and operational audit information,
including risk scores used for audit selection, from a sample of approximately 7500 self …

What is the compliance effect of experiencing a tax audit? Empirical studies typically report a
positive effect, while laboratory experiments frequently report a negative effect. We show …

The United States (US) federal income tax requires taxpayers to self-report income on a tax
return, which provides an opportunity for cheating.'The Internal Revenue Service (IRS) …

This research investigates how unfairness in tax enforcement affects tax compliance. We
study how unfair audits that overestimate a taxpayer's true income affect the aggregate …