| | SLO | ENG | Cookies and privacy

Bigger font | Smaller font

Search the digital library catalog Help

Query: search in
search in
search in
search in
* old and bologna study programme

Options:
  Reset


1 - 1 / 1
First pagePrevious page1Next pageLast page
1.
Audits as a vaccine or just aspirin?
Timotej Jagrič, Tomaž Lešnik, 2017, original scientific article

Abstract: This paper examines the impact of audits on voluntary tax compliance in the area of value added tax in Slovenia. The analyses argues that audited taxpayers with additional tax assessments as the result of an audit display a higher level of tax compliance within the year of the audit as within the year before audit, while audited taxpayers with no irregularities on the basis of an audit do not change their behavior significantly within the same period. However, regarding the longterm effect, the results reveal the possibility of worsening tax compliance with respect to audits where an additional tax assessment was imposed and where no irregularities were discovered during an audit.
Keywords: audits, value added tax, voluntary tax compliance
Published: 03.05.2018; Views: 430; Downloads: 187
.pdf Full text (785,30 KB)
This document has many files! More...

Search done in 0.02 sec.
Back to top
Logos of partners University of Maribor University of Ljubljana University of Primorska University of Nova Gorica