Audits as a Vaccine or Just Aspirin?

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 ye...

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Bibliographic details
Volume: 63
Main Author: Jagrič, Timotej
Lešnik, Tomaž
Format: Journal Article
Language: English
Place of publication: Maribor De Gruyter Open 01.12.2017
Ekonomsko-Poslovna Fakulteta (Faculty of Business and Economics)
Sciendo
published in: Nase Gospodarstvo (English). Vol. 63; no. 4; pp. 17 - 28
Data of publication: 2017-12-1
ISSN: 2385-8052
0547-3101
2385-8052
EISSN: 2385-8052
Discipline: Economics
Subjects:
H26
H21
VAT
Online Access: Fulltext
Database: CrossRef
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