The determinants and consequences of tax audits : some evidence from China
Wanfu Li, Jeffrey A. Pittman, Zi-Tian Wang
| Year of publication: |
2019
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| Authors: | Li, Wanfu ; Pittman, Jeffrey A. ; Wang, Zi-Tian |
| 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. 41.2019, 1, p. 91-122
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| Subject: | tax audit | deterrent effect | tax aggressiveness | China | Außenprüfung | Tax audit | Steuervermeidung | Tax avoidance | Steuermoral | Tax compliance | Einkommensteuer | Income tax | Wirtschaftsprüfung | Financial audit | Steuerstrafrecht | Criminal tax law | Steuererhebungsverfahren | Taxation procedure |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/atax-52136 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012116191