Modelling the Tax Compliance Profiles of New Zealand Firms: Evidence from Audit Records

This paper analyzes a large sample of unit records relating to tax audit cases for individual New Zealand firms, undertaken by Inland Revenue New Zealand over the period 1993 to 1995. The data are used to reveal the key characteristics that are associated with firms that comply, or fail to comply, with their tax liabilities. Multinomial Logit modelling is then used to determine the relative significance of these characteristics, and to estimate the probabilities of compliance, evasion and avoidance that are associated with firms which have different profiles. The paper illustrates the usefulness of this analysis as an input into the process of selecting firms for tax audits.

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Year of publication:	1998-06-17
Authors:	Giles, David E. A.
Institutions:	Department of Economics, University of Victoria
Subject:	Hidden Economy \| Underground Economy \| Tax Avoidance \| Tax Evasion \| Tax Gap

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Extent:	application/pdf
Series:	Econometrics Working Papers.
Type of publication:	Book / Working Paper
Language:	German
Notes:	ISSN 1485-6441. An earlier version of this paper was presented at the Third Workshop on The Health of the Tax System, IRD, Wellington, N.Z., May 1998. Number 9803 37 pages
Classification:	C5 - Econometric Modeling ; H1 - Structure and Scope of Government ; H2 - Taxation, Subsidies, and Revenue
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10005800964