Do audits deter or provoke future tax noncompliance? : evidence on self-employed taxpayers
Year of publication: |
2019
|
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Authors: | Beer, Sebastian ; Kasper, Matthias ; Kirchler, Erich ; Erard, Brian |
Publisher: |
[Washington, DC] : International Monetary Fund |
Subject: | small business taxpayers | CIT audit | impact evaluation | Selbstständige | Self-employed | KMU | SME | Steuermoral | Tax compliance | Wirtschaftsprüfung | Financial audit | Wirkungsanalyse | Impact assessment | Besteuerungsverfahren | Taxation procedure | Einkommensteuer | Income tax | Außenprüfung | Tax audit |
Extent: | 1 Online-Ressource (circa 23 Seiten) Illustrationen |
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Series: | IMF working papers. - Washington, DC : IMF, ZDB-ID 2108494-4. - Vol. WP/19, 223 |
Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Graue Literatur ; Non-commercial literature ; Arbeitspapier ; Working Paper |
Language: | English |
ISBN: | 978-1-5135-1537-3 |
Other identifiers: | 10.5089/9781513515373.001 [DOI] |
Source: | ECONIS - Online Catalogue of the ZBW |
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