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One and done or repeat inspections? The differential effect on multiple tax audits

Author

Listed:
  • David Henning
  • Christos Kotsogiannis
  • Jukka Pirttilä
  • Luca Salvadori

Abstract

Making use of a rich administrative dataset on Ugandan firms' tax filings covering the period 2013-21, this paper investigates the impact of tax audits on voluntary compliance, contrasting the effect of one vs multiple audits. Using a matched difference-in-differences approach with similar unaudited firms as controls, and a stacked design to address staggered treatment timing, the analysis shows that among firms that consistently file taxes over the study period, audits induce higher value added tax (VAT) liabilities.

Suggested Citation

  • David Henning & Christos Kotsogiannis & Jukka Pirttilä & Luca Salvadori, 2025. "One and done or repeat inspections? The differential effect on multiple tax audits," WIDER Working Paper Series wp-2025-110, World Institute for Development Economic Research (UNU-WIDER).
    • Handle: RePEc:unu:wpaper:wp-2025-110
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    File URL: https://www.wider.unu.edu/sites/default/files/Publications/Working-paper/PDF/wp2025-110-one-done-repeat-inspections-differential-effect-multiple-tax-audits.pdf
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