Informace o projektu
Tax Compliance with a Competitive Audit Selection Mechanism: An Experimental Approach
- Kód projektu
- GA17-00496S
- Období řešení
- 1/2017 - 12/2019
- Investor / Programový rámec / typ projektu
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Grantová agentura ČR
- Standardní projekty
- Fakulta / Pracoviště MU
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Ekonomicko-správní fakulta
- prof. Mgr. Jiří Špalek, Ph.D.
- Ing. Miloš Fišar, Ph.D.
- doc. Ing. Ondřej Krčál, Ph.D.
- doc. Ing. Rostislav Staněk, Ph.D.
- James Christopher Tremewan, Ph.D.
The project studies the efficiency of competitive audit selection mechanisms. It proposes three extensions of experimental designs used in the literature. In the first design, taxpayers can choose to spend scarce resources on reducing the probability that their tax fraud will be discovered in a tax audit. We develop a model that explores the effect of audit selection rules on tax evasion and concealment activities and experimentally test the predictions of the model. In the second design, we study tax compliance in situations in which auditors have no information about the actual income of taxpayers. We propose a mechanism based on reported incomes only. We tests whether the mechanism increases tax compliance and study the impact of income heterogeneity on the efficiency of the mechanism. Finally, we examine the possibility of discretionary audit selection by a human auditor. We investigate whether human auditors diverge from the optimal rule and how the possibility of discretionary audit selection influences tax compliance.
Publikace
Počet publikací: 6
2022
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Media negativity bias and tax compliance: experimental evidence
INTERNATIONAL TAX AND PUBLIC FINANCE, rok: 2022, ročník: 29, vydání: 5, DOI
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Pull yourself up by your bootstraps: Identifying procedural preferences against helping others in the presence of moral hazard
Journal of Behavioral and Experimental Economics, rok: 2022, ročník: 98, vydání: June, DOI
2021
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Committed to reciprocate on a bribe or blow the whistle: The effects of periodical staff-rotation in public administration
Public Performance & Management Review, rok: 2021, ročník: 44, vydání: 2, DOI
2020
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Media Bias and Tax Compliance: Experimental Evidence
Rok: 2020, druh: Článek v odborném periodiku (nerecenzovaný)
2019
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A Competitive Audit Selection Mechanism with Incomplete Information
Rok: 2019, druh: Článek v odborném periodiku (nerecenzovaný)
2018
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Experimenty a verejná politika – behaviorálne vedy v praxi.
Rok: 2018, druh: Vyžádané přednášky