<abstract xmlns="http://www.w3.org/1999/xhtml"><p>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.</p></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.

Audits as a Vaccine or Just Aspirin?

Financial Administration of the Republic of Slovenia

Naše gospodarstvo/Our economy

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

{"article-title":"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...

Audits as a Vaccine or Just Aspirin?

Published Online: Dec 27, 2017

Page range: 17 - 28

Received: Jul 01, 2017

Accepted: Oct 01, 2017

DOI: https://doi.org/10.1515/ngoe-2017-0020

Keywords
audits, value added tax, voluntary tax compliance

© 2017 Timotej Jagrič et al., published by De Gruyter Open

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Audits as a Vaccine or Just Aspirin?

Published Online: Dec 27, 2017

Page range: 17 - 28

Received: Jul 01, 2017

Accepted: Oct 01, 2017

DOI: https://doi.org/10.1515/ngoe-2017-0020

Keywordsaudits, value added tax, voluntary tax compliance

© 2017 Timotej Jagrič et al., published by De Gruyter Open

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Keywords
audits, value added tax, voluntary tax compliance