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Remote tax authority
Journal of Accounting and Economics ( IF 7.293 ) Pub Date : 2022-11-26 , DOI: 10.1016/j.jacceco.2022.101570
Andrew Belnap, Anthony Welsch, Braden Williams

Tax enforcement and compliance are critical features of any tax system. One way that prior studies examine these topics is by measuring taxpayer responses to different types of letters from a tax authority. We extend this research by focusing on ‘remote firms’ – firms with no physical presence in the tax authority's jurisdiction – and examining sales tax compliance. Specifically, we partner with the Texas Comptroller's office to conduct a randomized field experiment that examines whether and why firms comply with remote tax authority. Using a sample of remote firms with a recent history of late filing, we find that tax authority correspondence increases the average reported sales tax base by 105 percent and tax payments by $3,711, although the effects are short-lived. Our evidence suggests that the effect is driven by increased salience of firms' tax obligations. Our study offers key insights given the growth in cross-border transactions and remote taxation.



中文翻译:

异地税务机关

税收执法和合规性是任何税收制度的重要特征。先前研究检查这些主题的一种方法是衡量纳税人对税务机关不同类型信件的反应。我们通过关注“远程公司”(在税务机关管辖范围内没有实际存在的公司)并检查销售税合规性来扩展这项研究。具体来说,我们与德克萨斯州审计长办公室合作进行了一项随机现场实验,以检查公司是否以及为何遵守偏远的税务机关。使用最近有延迟申报历史的偏远公司样本,我们发现税务机关的信函使平均报告的销售税基增加了 105%,纳税额增加了 3,711 美元,尽管这种影响是短暂的。我们的证据表明,这种影响是由企业纳税义务的日益突出所驱动的。鉴于跨境交易和远程税收的增长,我们的研究提供了重要的见解。

更新日期:2022-11-26
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