Do audits improve future tax compliance in the absence of penalties? : evidence from random audits in Norway
Shafik Hebous, Zhiyang Jia, Knut Løyland, Thor O. Thoresen, Arnstein Øvrum
| Year of publication: |
2023
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|---|---|
| Authors: | Hebous, Shafik ; Jia, Zhiyang ; Løyland, Knut ; Thoresen, Thor Olav ; Øvrum, Arnstein |
| Published in: |
Journal of economic behavior & organization : JEBO. - Amsterdam [u.a.] : Elsevier, ISSN 0167-2681, ZDB-ID 864321-0. - Vol. 207.2023, p. 305-326
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| Subject: | Administrative data | Tax administration | Tax audits | Tax compliance | Tax evasion | Steuermoral | Finanzverwaltung | Fiscal administration | Norwegen | Norway | Steuervermeidung | Tax avoidance | Steuerstrafrecht | Criminal tax law | Außenprüfung | Tax audit | Wirtschaftsprüfung | Financial audit | Steuererhebungsverfahren | Taxation procedure | Einkommensteuer | Income tax |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jebo.2023.01.001 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014282011