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 … 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 …