Data for: The backfiring effect of auditing on tax compliance

This file contains the dataset and Stata commands used to test a possible U-shaped association between auditing level (measured as number of verification actions taken by tax authorities per 100 taxpayers in each country) and tax compliance (measured as business executives’ perception of tax evasion). All the data included in the dataset are publicly available.

本文件包含用于检验税务审计水平（以各国每百名纳税人对应的税务机关核查行动数量为衡量指标）与税收遵从（以企业高管对逃税行为的感知程度为衡量指标）之间潜在U型关联的数据集及Stata命令。本数据集收录的全部数据均为公开可得数据。