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Information Provision and Tax Compliance of Firms and Individuals

公司和个人的信息提供和税务合规

基本信息

批准号：
268734931
负责人：
Professorin Dr. Nadja Dwenger
金额：
--
依托单位：
Fachgebiet VWL, insbes. Finanzwissenschaft (520D)
依托单位国家：
德国
项目类别：
Research Grants
财政年份：
2015
资助国家：
德国
起止时间：
2014-12-31 至 2019-12-31
项目状态：
已结题

来源：
https://gepris.dfg.de/gepris/projekt/268734931?language=en
关键词：
Information Provision Tax Compliance Firms

项目摘要

The research project (Information Provision and Tax Compliance of Firms and Individuals) aims at a better understanding of tax enforcement. The main focus of the project is on the role of public information for tax compliance of firms and individuals. The submitted research project consists of two sub-projects which both consider two aspects of this overarching research question. It is state of the art to study tax compliance in randomized field experiments and by exploiting natural experiments. Each of the sub-projects makes use of one of these methods. Sub-project A is a randomized field experiment with firms in Finland. Tax authorities in Finland have already agreed to implement the described randomized field experiment. The goal of sub-project A is to understand whether and why firms are more compliant when they declare their taxes on imported goods, if they are informed that there is third-party information: Research question 1: Does the exchange of information between tax authorities in the European Union improve tax compliance of firms? Research question 2: If yes, what are the underlying mechanisms? An increase in the perceived risk of detection conditional on evasion? Or lower administrative costs on the part of firms? While third-party reporting has been found to increase tax compliance of individuals, we do not know whether this also holds true for firms. In addition and for the very first time, sub-project A studies the mechanisms which are underlying the behavioural response. Sub-project B analyses the effects of a naming-and-shaming list on the internet which was introduced by the Slovenian tax administration for taxpayers with outstanding tax debt in 2013. This natural experiment allows us to study whether taxpayer behaviour is driven by the judgment and behaviour of their taxpayer fellows. Research question 3: Do social image concerns and social norms influence tax compliance behaviour of individuals and firms? Research question 4: What are the characteristics of taxpayers who are most prone to react to this type of social incentives? The project leader already signed a cooperation agreement with the Republic of Slovenia, which grants full access to the individual and firm level data required in the project. It has been widely discussed to use public shaming of non-compliance as an instrument of tax enforcement. However, so far the effects of public shaming on tax compliance have never been studied. Sub-project B addresses this question. The results of the research project are relevant beyond the field of public economics. In particular, they are of interest to behavioural economists, psychologists, and sociologists. Further, the results are of major importance for policy makers who need to decide upon how to collect taxes.

该研究项目（公司和个人的信息提供和税务遵守）旨在更好地了解税务执法。该项目的主要重点是公共信息对公司和个人遵守税收规定的作用。提交的研究项目包括两个子项目，都考虑到这一总体研究问题的两个方面。通过随机田间实验和自然实验研究纳税遵从是当前的研究热点。每个子项目都使用其中一种方法。分项目A是在芬兰的公司进行的随机实地试验。芬兰税务当局已经同意实施上述随机实地试验。分项目A的目标是了解如果公司被告知有第三方信息，它们在申报进口货物的税收时是否更合规以及为什么更合规：研究问题1：欧洲联盟税务当局之间的信息交流是否改善了公司的税收合规情况？研究问题2：如果是，其内在机制是什么？以逃避为条件的察觉风险增加？或者降低企业的行政成本？虽然第三方报告已被发现可以提高个人的税务合规性，但我们不知道这是否也适用于公司。此外，次级项目A首次研究了行为反应的机制。分项目B分析了斯洛文尼亚税务管理部门2013年针对未清税款纳税人推出的互联网点名羞辱名单的影响。这种自然实验使我们能够研究纳税人的行为是否受到纳税人同伴的判断和行为的驱动。研究问题3：社会形象问题和社会规范是否影响个人和企业的纳税遵从行为？研究问题4：最容易对这种社会激励作出反应的纳税人的特征是什么？项目负责人已经与斯洛文尼亚共和国签署了一项合作协定，该协定赠款充分利用项目所需的个人和公司一级的数据。人们广泛讨论了将对不遵守行为的公开羞辱作为税收执法的一种手段。然而，到目前为止，公众羞辱对税收遵从的影响从未被研究过。次级项目B处理这个问题。该研究项目的结果与公共经济学领域以外的领域有关。特别是，他们感兴趣的行为经济学家，心理学家和社会学家。此外，研究结果对于需要决定如何征税的决策者具有重大意义。