Audit Publicity and Tax Compliance: A Natural Experiment
利用意大利两个城市增值税缴纳的机密数据，研究发现审计公开通过媒体报道能显著提升企业短期内的税收申报合规性，对税务部门有政策参考价值。
Abstract We use confidential data on value‐added tax payments at the sector level, in two large Italian cities, to estimate the effect of audit publicity on the tax compliance of local sellers. By employing a difference‐in‐differences identification strategy, we find that such publicity has a positive effect on fiscal declarations made shortly thereafter. The results suggest that increasing awareness on future audits via the media can be an important instrument in the hands of tax authorities.