This lab experiment will test how taxpayer compliance responds to sophisticated audit strategies (e.g. targeting interventions). Building on HMRC’s first study of this nature (commissioned January 2012), which investigates how communication of audit outcomes influences levels of compliance; the second experiment will investigate how audit strategies interact with information/communication.
Ref: KAI.12.13.EC.08,
http://www.hmrc.gov.uk/research/enquiries.htm
Contract value: 10000.00 - 15000.00GBP
Published: 4 Jan 2013, Receipt by: 4 Apr 2013
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