Finlands Akademi
Namn Kotakorpi, Kaisa
Organisation TY
Projektets titel Developing tools for combatting tax evasion
Beslutnr 304807
Beslutsdatum 30.09.2016
Finansieringsperiod 01.10.2016 - 30.09.2018
Finansiering 299 307
WebFOCUS Report
Beskrivning av projektet
The aim of the project is to develop new practices to enhance the efficiency of the tax system, in particular tax collection. The project is based on results of research on tax evasion using randomized field experiments, funded by the Academy of Finland. The results will be used e.g. to develop new enforcement practices. A more general aim is to utilize new data sources to provide information for policy makers for the development of the tax system. The project has involved intensified cooperation with the Tax Administration e.g. in the form of regular meetings to discuss new research and data possibilities. We have obtained access to novel firm audit data that is used e.g. to examine the effects of tax enforcement on firms. The project involved international cooperation in the form of research visits and a workshop organized together with researchers from the University of Warwick to enhance research and data cooperation, with participants from the UK and Finnish tax authorities.