The future of tax audits? : the acceptance of online-based, automated tax audits and their effects on trust and power
Year of publication: |
2021
|
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Authors: | Brezina, Paul ; Eberhartinger, Eva ; Zieser, Maximilian |
Publisher: |
Vienna : WU Vienna University of Economics and Business |
Subject: | Tax administration | e-government | tax compliance | tax auditors | Steuermoral | Tax compliance | Wirtschaftsprüfung | Financial audit | Finanzverwaltung | Fiscal administration | Außenprüfung | Tax audit | Vertrauen | Confidence | Besteuerungsverfahren | Taxation procedure |
Extent: | 1 Online-Ressource (circa 59 Seiten) Illustrationen |
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Series: | WU international taxation research paper series : research papers. - Wien : [Verlag nicht ermittelbar], ZDB-ID 2798190-3. - Vol. no. 2021, 02 |
Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Graue Literatur ; Non-commercial literature ; Arbeitspapier ; Working Paper |
Language: | English |
Other identifiers: | 10.2139/ssrn.3769337 [DOI] |
Classification: | H25 - Business Taxes and Subsidies ; H26 - Tax Evasion ; H32 - Firm ; H83 - Public Administration ; M48 - Government Policy and Regulation |
Source: | ECONIS - Online Catalogue of the ZBW |
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