Effects of supervision on tax compliance : evidence from a field experiment in Austria

We conduct a field experiment on tax compliance, focusing on newly founded firms. As a novelty the effect of tax authorities’ supervision on timely tax payments is examined. Interestingly, results show no positive overall effect of close supervision on tax compliance.

Business Process Management: 13th International Conference, BPM 2015, Innsbruck, Austria, August 31 -- September 3, 2015, Proceedings

BPM 2015 was the 13th International Conference on Business Process Management. It provided a global forum for researchers to meet and exchange views over research topics and outcomes in business process management. BPM 2015 was hosted by the University of Innsbruck and took place August 31 to September 3.