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Tax auditing:

2019

Title: Digitalization to Improve Tax Compliance: Evidence from VAT e-Invoicing in Peru

Author: Bellon, Matthieu ; Chang, Jillie ; Dabla-Norris, Era ; Khalid, Salma ; Lima, Frederico ; Rojas, Enrique ; Pilar Villena

Series: Working Paper No. 19/231

Date: November 1, 2019

Subject: Tax administration Tax auditing Tax collection Tax evasion Tax revenue

Title: Do Audits Deter or Provoke Future Tax Noncompliance? Evidence on Self-employed Taxpayers

Author: Sebastian Beer ; Kasper, Matthias ; Kirchler, Erich ; Brian Erard

Series: Working Paper No. 19/223

Date: October 11, 2019

Subject: Audit process Tax auditing Tax evasion Tax returns Tax revenue