„Shaming for Tax Enforcement“ [25.08.22]
New article on the research topic of tax enforcement published in "Management Science"The study examines the reactions of companies to the risk of reputational damage based on the introduction of a "naming and shaming" policy on the internet for the enforcement of tax debts in Slovenia. It was conducted in cooperation with the Ministry of Finance of Slovenia and part of a DFG-funded research project in the field of tax enforcement.