Sequences of audits, tax compliance, and taxpaying strategies
Sequences of audits, tax compliance, and taxpaying strategies
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DOI：
10.1016/j.joep.2008.10.004
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发表时间：
2009-06-01
影响因子：
3.5
通讯作者：
Pitters, Julia
中科院分区：
文献类型：
--
作者：
Kastlunger, Barbara;Kirchler, Erich;Pitters, Julia
通过两个实验研究了不同审计模式对未来合规性的影响。采用重复测量设计，参与者报税60次。研究一的重点是纳税人的立即反应审计和审查是否在审计后的合规性大幅下降是由机会或损失修复的错觉。本研究的第二个目的是探讨“纳税寿命”中审计定位的影响。研究结果表明，审计后发现的合规性下降是最有可能造成的机会的错觉，而损失修复的倾向是适度的相关性。此外，结果证实，与后期审计相反，“纳税生命周期”内的早期审计经验会导致合规性提高。与审计定位无关，如果参与者在很长一段时间内没有接受审计，合规性就会下降。据推测，只需再进行一次审计就足以再次提高合规性。研究2证实了这一假设。结果表明，特定的审计模式对税收遵从的相关性。(C)2008 Elsevier B. V.保留所有权利。
The effect of different audit patterns on future compliance is studied in two experiments. A repeated measures design is used with participants filing taxes 60 times. Study I focuses on taxpayers' immediate reactions to audits and examines whether a strong decrease in compliance following an audit is caused by either misperception of chance or loss repair. The second purpose of this study is to investigate the effect of audit positioning in a "tax-paying life span". The results suggest that the decrease of compliance found after an audit is most likely caused by misperception of chance, while loss-repair tendencies are of moderate relevance. Moreover, results confirm that contrary to later audits, early audit experiences in a "tax-paying life span" lead to increased compliance. Independent of audit positioning, compliance decreases if participants are not audited over an extended period of time. It is hypothesized that just one further audit may suffice to increase compliance again. Study 2 confirms this assumption. The results show the relevance of specific audit patterns on tax compliance. (C) 2008 Elsevier B.V. All rights reserved.