世界银行：向税务人员撒谎还是接受帮助？来自坦桑尼亚中小企业新型实验的证据（英文版）

This paper presents the results from a novel field experiment that examined the impact of in- creasing the presence of revenue authority officers on tax compliance and tax morale among small and medium-size enterprises in a lower-income country. The experiment was embedded in the implementation of a representative, face-to-face survey of SMEs across mainland Tanzania. An independent survey firm was accompanied by Tanzania Revenue Authority officers, who observed the interviews in a randomly s