Blaufus, Kay; Schöndube, Jens Robert; Wielenberg, Stefan - 2020
We examine whether tax audit regimes become more efficient if (i) there are audited financial statements and (ii) tax … ambiguous effect, and for mediumpowered tax auditor incentives and firms that place a high weight on book income, tax audit … auditor access to the internal statutory audit report increases firms' tax compliance, raises tax revenues, and decreases tax …