Audits as a vaccine or just Aspirin?

Timotej Jagrič (Author), Tomaž Lešnik (Author)

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;

Data

Language:	English
Year of publishing:	2017
Typology:	1.01 - Original Scientific Article
Organization:	UM EPF - Faculty of Economics and Business
UDC:	336.225.64:3.072.6
COBISS:	12962332
ISSN:	0547-3101
Parent publication:	Naše gospodarstvo
Views:	996
Downloads:	281
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	Slovenian
Secondary title:	Inšpekcijski pregledi kot cepivo ali zgolj aspirin?
Secondary abstract:	Članek se ukvarja z vplivom inšpekcijskih pregledov na prostovoljno izpolnjevanje davčnih obveznosti na področju davka na dodano vrednost v Sloveniji. Analiza pokaže, da davčni zavezanci, pri katerih je bil opravljen inšpekcijski pregled z ugotovljenimi nepravilnostmi, v letu inšpekcijskega pregleda izkazujejo višjo raven izpolnjevanja davčnih obveznosti kot v letu poprej. Medtem pa davčni zavezanci, pri katerih je bil opravljen inšpekcijski pregled v enakem obdobju, vendar brez ugotovljenih nepravilnosti, svojega ravnanja bistveno ne spremenijo. V zvezi z dolgoročnim vplivom inšpekcijskih pregledov pa rezultati analize izkazujejo možnost poslabšanja izpolnjevanja davčnih obveznosti tako v primeru inšpekcijskih pregledov z ugotovljenimi nepravilnostmi kot tudi pri inšpekcijskih pregledih brez ugotovljenih nepravilnosti.
Secondary keywords:	gospodarstvo;davki;davek na dodano vrednost;davčne obveznosti;inšpekcijski nadzor;
URN:	URN:SI:UM:
Type (COBISS):	Scientific work
Pages:	str. 17-28
Volume:	ǂLetn. ǂ63
Issue:	ǂšt. ǂ4
Chronology:	2017
DOI:	10.1515/ngoe-2017-0020
ID:	10929714