PhD scholarship on Tax Compliance of Small and Medium Sized Enterprises

The Department of Accounting at Copenhagen Business School (CBS) invites applicants for a PhD position on Tax Compliance of Small and Medium Sized Enterprises (SMEs) to investigate which factors affect SMEs’ tax compliance.

The position will be sponsored by the Danish tax authorities who will also provide archival data (including data on taxes and tax audits) and facilitate field experiments in line with “Unwilling or Unable to Cheat? Evidence From a Tax Audit Experiment in Denmark” by Kleven, Knudsen, Kreiner, Pedersen & Saez (2011). Furthermore, the project can exploit rich register data on firms and individuals also utilized in recent international top publications such as “Do CEOs Matter? Evidence from Hospitalization Events” by Bennedsen, Pérez-González & Wolfenzon (2020) and Criminals, Bankruptcy, and Cost of Debt by Regenburg & Seitz (2021). We especially invite PhD proposals that appreciate the unique options sketched out above while also incorporating and building on prior (corporate) tax compliance research.

The PhD will work in close collaboration with Associate Professor Jeppe Christoffersen (supervisor and project responsible) and will benefit from the international research environment at the Department of Accounting and at CBS. Candidates are strongly encouraged to contact Jeppe Christoffersen for informal discussions and information about the position before submitting the application.

The three-year PhD programme at CBS allows you to conduct research under the supervision of CBS professors, supported by research training courses. The programme is highly international, and you are expected to participate in international research conferences and to spend time abroad as a visiting PhD student.

Copenhagen Business School has a broad commitment to the excellence, distinctiveness and relevance of its teaching and research programmes. Candidates who wish to join CBS should demonstrate enthusiasm for working in an organisation of this type (highlighting, for example, relevant business, educational and dissemination activities).

CBS PhD graduates are held in high esteem not only in academia and research institutions but also in government and business where their research qualifications are in high demand.

To be considered the applicant must

• have a basic education at master's level (corresponding to the 3 + 2 Bologna process)
• have received the grade of 10 (or equivalent) for the master's thesis according to the Danish 7- point grading scale (https://eng.uvm.dk/general-overview/7-point-grading-scale)
• have completed the master's programme before starting the PhD programme at CBS
• master academic English at a high level in writing and speaking

The application (see link below) must include a five-page project description. The project description must include:

• a presentation of an original research question
• a description of the initial theoretical framework and method
• a presentation of the proposed empirical material
• a work plan for the three years

More information can be found here: https://www.cbs.dk/en/research/phd-programmes/admission.

In addition to the project description, copies of the following must be included:

• diploma for bachelor's and master's degree or other certificates at an equivalent level as well as the grade transcripts
• documentation for being in the top 40% of the class (if grade requirements are not met)
• a concise curriculum vitae (CV)
• a list of articles and publications (if applicable)
• one example of a selected written work (e.g. master's thesis)

The PhD student is enrolled in the CBS PhD School. Further information about PhD scholarships and the PhD programme can be found at https://www.cbs.dk/en/research/phd-programme.

For further information, please contact Professor Thomas Riise Johansen, trj.acc@cbs.dk or Associate Professor Jeppe Christoffersen, jc.acc@cbs.dk. Information about the department can be found at www.cbs.dk/en.

Employment and salary

A PhD scholarship runs for a period of three years, and includes teaching obligations equivalent to six months' work (840 work hours). The scholarships are fully salaried positions, according to the national Danish collective agreement. The monthly salary is currently approximately DKK 28,447 up to DKK 34,335 depending on seniority and a pension contribution totalling 17.1%. The scholarship includes tuition fees, office space, course and travel costs (according to the current CBS agreement).

Salary level and employment take place in accordance with the Ministry of Finance's agreement with the Academics' Central Organization.

Recruitment procedure

The Recruitment Committee shortlists at least two-five applicants to be assessed by the Assessment Committee. Applicants are informed whether their application has proceeded for assessment.

Applicants selected for assessment will be notified about the composition of the Assessment Committee and will receive their personal assessment later. Selected applicants will be invited for an interview. Please note that a positive assessment does not automatically result in an interview.

Once the recruitment process is completed each applicant will be notified of the outcome of their application.

The application must be sent via the online link below.

Copenhagen Business School must receive all application material, including all appendices (see above), by the application deadline.

Details about Copenhagen Business School are available at www.cbs.dk/en.

 

Application due: 1/6/2023