Publication:
Revealing Tax Evasion: Experimental Evidence from a Representative Survey of Indonesian Firms

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dc.contributor.authorHoy, Christopher
dc.contributor.authorJolevski, Filip
dc.contributor.authorObeyesekere, Anthony
dc.date.accessioned2024-07-24T16:35:45Z
dc.date.available2024-07-24T16:35:45Z
dc.date.issued2024-07-24
dc.description.abstractThis paper examines the pervasiveness of tax evasion among firms in Indonesia and the characteristics associated with higher levels of noncompliance. Tax evasion is estimated through a randomized, double-list experiment embedded in a nationally representative survey of 2,955 registered firms. This revealed whether firms pay all the taxes they owe without them having to disclose this directly. Across both list experiments, around a quarter of the firms indirectly reveal that they have evaded taxes. Firms that do not export, face intense competition from informal firms, and believe tax administration is a major obstacle to their business are the most likely to evade taxes. These findings help to inform the enforcement activities of tax authorities in middle-income countries, which face substantial challenges in estimating levels of tax evasion and identifying noncompliant taxpayers.en
dc.identifierhttp://documents.worldbank.org/curated/en/099358407222411531/IDU18ac8f51d1c91e14f751936b1e28e9f364a0b
dc.identifier.doi10.1596/1813-9450-10857
dc.identifier.urihttps://hdl.handle.net/10986/41944
dc.languageEnglish
dc.language.isoen_US
dc.publisherWashington, DC: World Bank
dc.relation.ispartofseriesPolicy Research Working Paper; 10857
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttps://creativecommons.org/licenses/by/3.0/igo/
dc.subjectTAX EVASION
dc.subjectEXPERIMENT
dc.subjectFIRMS
dc.subjectPUBLIC FINANCE
dc.subjectCOMPLIANCE
dc.subjectINDUSTRY, INNOVATION AND INFRASTRUCTURE
dc.subjectSDG 9
dc.subjectDECENT WORK AND ECONOMIC GROWTH
dc.subjectSDG 8
dc.titleRevealing Tax Evasionen
dc.title.subtitleExperimental Evidence from a Representative Survey of Indonesian Firmsen
dc.typeWorking Paper
dspace.entity.typePublication
okr.associatedcontenthttps://reproducibility.worldbank.org/index.php/catalog/175 Link to data and reproducibility package
okr.crossref.titleRevealing Tax Evasion: Experimental Evidence from a Representative Survey of Indonesian Firms
okr.date.disclosure2024-07-24
okr.date.lastmodified2024-07-22T00:00:00Zen
okr.doctypePolicy Research Working Paper
okr.doctypePublications & Research
okr.docurlhttp://documents.worldbank.org/curated/en/099358407222411531/IDU18ac8f51d1c91e14f751936b1e28e9f364a0b
okr.guid099358407222411531
okr.identifier.docmidIDU-8ac8f51d-c91e-4f75-936b-e28e9f364a0b
okr.identifier.doi10.1596/1813-9450-10857
okr.identifier.doihttps://doi.org/10.1596/1813-9450-10857
okr.identifier.externaldocumentum34367325
okr.identifier.internaldocumentum34367325
okr.identifier.reportWPS10857
okr.import.id4901
okr.importedtrueen
okr.language.supporteden
okr.pdfurlhttp://documents.worldbank.org/curated/en/099358407222411531/pdf/IDU18ac8f51d1c91e14f751936b1e28e9f364a0b.pdfen
okr.region.administrativeEast Asia and Pacific
okr.region.countryIndonesia
okr.sectorCentral Government (Central Agencies)
okr.themeTax policy,Mitigation,Economic Policy,Fiscal Policy,Environment and Natural Resource Management,Climate change
okr.topicMacroeconomics and Economic Growth::Taxation & Subsidies
okr.topicIndustry::Industrial and Market Data and Reporting
okr.unitEFI-EAP-MTI-MacroFiscal-2 (EEAM2)
okr.unitEFI-Poverty and Equity-GE (EPVGE)
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