| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP15215 |
| DP15215 Clearing the Bar: Improving Tax Compliance for Small Firms through Target Setting | |
| Yazan Al-Karablieh; Evangelos Koumanakos | |
| 发表日期 | 2020-08-28 |
| 出版年 | 2020 |
| 语种 | 英语 |
| 摘要 | We use a new dataset consisting of the universe of Greek corporate tax returns matched to financial statements to study a voluntary tax compliance program for small firms. This “self-assessment” program prescribed target taxable profit margins for different types of activity. Firms that reported profit margins above these targets in a given year were exempt from audits in that year. We find that the firms that take-up the program report significantly larger taxable profits than non-eligible firms, with some evidence of longer-lasting effects on tax reporting. Taxable profits increase by up to 70% of their pre-program levels. We also find that firms can easily and substantially manipulate reported revenue (decreasing it by up to 40%) to help meet prescribed profit margins. Overall, the program increased tax revenues collected from small firms, but points to a very large level of baseline under-reporting of profits and showcases the ease of manipulating reported revenues. |
| 主题 | International Macroeconomics and Finance ; International Trade and Regional Economics ; Public Economics |
| 关键词 | Taxation Corporate taxation Tax compliance Tax avoidance Amnesty |
| URL | https://cepr.org/publications/dp15215 |
| 来源智库 | Centre for Economic Policy Research (United Kingdom) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/544188 |
| 推荐引用方式 GB/T 7714 | Yazan Al-Karablieh,Evangelos Koumanakos. DP15215 Clearing the Bar: Improving Tax Compliance for Small Firms through Target Setting. 2020. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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