Eberhartinger, Eva; Safaei, Reyhaneh; Sureth, Caren; … - 2021
from 2014 to 2017 to investigate whether risk-based tax audits have an incremental effect on tax avoidance beyond … enforcement. Our results suggest that the use of risk-based tax audits is associated with lower tax avoidance when controlling for …-sectional analyses indicate that risk-based tax audits are more effective in countries with low governance quality, high GDP, and low …