Eberhartinger, Eva; Safaei, Reyhaneh; Sureth, Caren; … - 2021
This study examines the relation between risk-based tax audit strategies and corporate tax avoidance. We exploit OECD … tax enforcement, firm-specific, and country-specific factors. Cross-sectional tests indicate that risk-based tax audit … authorities. Overall, our findings indicate that risk-based tax audit strategies have an incremental effect on attenuating firms …