A Different Approach to the Perception of Risk in Tax Audits: Bomb Crater Effect

Konukcu Önal D.

Vergi Sorunları Dergisi, vol.37, no.305, pp.135-141, 2014 (Peer-Reviewed Journal)

  • Publication Type: Article / Article
  • Volume: 37 Issue: 305
  • Publication Date: 2014
  • Journal Name: Vergi Sorunları Dergisi
  • Journal Indexes: TR DİZİN (ULAKBİM)
  • Page Numbers: pp.135-141
  • Hacettepe University Affiliated: Yes


This study emphasizes the relationship between the role of the time between audits on theformation of taxpayers expectations regardinghaving tax audits and tax compliance. This relationship has been examined by mentioning the Bomb Crater effect which implies that the taxcompliance of taxpayers will decrease in the immediate next period due to belief that the possibility of having another audit is low and it willincrease in the subsequent periods.