Big Data analytics in IRS audit procedures and its effects on tax compliance : a moderated mediation analysis
Erica L. Neuman, Robert J. Sheu
| Year of publication: |
2022
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| Authors: | Neuman, Erica L. ; Sheu, Robert J. |
| Published in: |
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association. - Sarasota, Fla., ISSN 0198-9073, ZDB-ID 900285-6. - Vol. 44.2022, 2, p. 97-113
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| Subject: | Big Data analytics | taxpayer privacy | tax compliance | procedural fairness | Steuermoral | Tax compliance | Big Data | Big data | Data Mining | Data mining | Finanzverwaltung | Fiscal administration | Steuererhebungsverfahren | Taxation procedure | Gerechtigkeit | Justice | Datenschutz | Data protection |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/JATA-2020-038 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013533170