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Regional tax evasion and audit enforcement
Regional tax evasion and audit enforcement. Regional Studies. Using an original panel dataset on tax gap and audits, this paper sheds light on the impact of audit and enforcement on the Italian regional tax evasion over the period 2001–11. Spatial econometric models were used to model regional tax gaps and to control for endogeneity issues and spatial patterns. Results provide evidence that greater enforcement increases tax compliance. A higher probability of targeted audits and additional schemes to increase the disclosure of declared income decrease the tax gap. The paper provides a general framework to study determinants of tax evasion at the regional level.
Regional tax evasion and audit enforcement
Regional tax evasion and audit enforcement. Regional Studies. Using an original panel dataset on tax gap and audits, this paper sheds light on the impact of audit and enforcement on the Italian regional tax evasion over the period 2001–11. Spatial econometric models were used to model regional tax gaps and to control for endogeneity issues and spatial patterns. Results provide evidence that greater enforcement increases tax compliance. A higher probability of targeted audits and additional schemes to increase the disclosure of declared income decrease the tax gap. The paper provides a general framework to study determinants of tax evasion at the regional level.
Regional tax evasion and audit enforcement
Carfora, Alfonso (author) / Pansini, Rosaria Vega (author) / Pisani, Stefano (author)
Regional Studies ; 52 ; 362-373
2018-03-04
12 pages
Article (Journal)
Electronic Resource
English
tax evasion , Italian regional tax gap , spatial econometrics , panel estimation , 逃税 , 意大利区域税差 , 空间计量经济学 , 面板估计 , évasion fiscale , manque a gagner régional en Italie , économétrie spatiale , estimation par panel , Steuerhinterziehung , regionales Steuerloch in Italien , räumliche Ökonometrie , Panelschätzung , evasión de impuestos , brecha tributaria en las regiones italianas , factores econométricos espaciales , estimación de panel , C21 , C23 , E26 , H26
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