Understanding audit effects

Research regarding audit

Title	Overview	Status
Risk-based Auditing and Taxpayers Compliance	This project set out to explore the links between the risk-based audit strategies and taxpayers’ compliance, when taxpayers differ in earning abilities, attitudes to risk, and opportunities to evade tax. In addition it investigated the role of information transmission and the formation of social custom of tax compliance in social networks. (See also Discussion Papers 004 - 13 and 008 - 14)	Completed
The long run effect of audits	The project investigated the long run impact of income tax audits on the behaviour of audited taxpayers and how that impact varies across different taxpayer groups and types of income. To address these issues we will to exploit HMRC’s random enquiry programmes. The results are important for gaining a greater understanding of the wider impact that audits have and may help guide future HMRC auditing strategies.	Completed

Title

Overview

Status

Risk-based Auditing and Taxpayers Compliance

This project set out to explore the links between the risk-based audit strategies and taxpayers’ compliance, when taxpayers differ in earning abilities, attitudes to risk, and opportunities to evade tax.

In addition it investigated the role of information transmission and the formation of social custom of tax compliance in social networks.

(See also Discussion Papers 004 - 13 and 008 - 14)

Completed

The long run effect of audits

The project investigated the long run impact of income tax audits on the behaviour of audited taxpayers and how that impact varies across different taxpayer groups and types of income. To address these issues we will to exploit HMRC’s random enquiry programmes. The results are important for gaining a greater understanding of the wider impact that audits have and may help guide future HMRC auditing strategies.

Completed