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OUR ECONOMY

Audits as a Vaccine or Just Aspirin?

Timotej Jagrič, Tomaž Lešnik

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

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