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Dodging the taxman : firm misreporting and limits to tax enforcement

Carrillo, Paul E.; Pomeranz, Dina; Singhal, Monica - 2014

in Ecuador. We find that when firms are notified by the tax authority about detected revenue discrepancies on previously …

Persistent link: https://www.econbiz.de/10010484151

Dodging the taxman : firm misreporting and limits to tax enforcement

Carrillo, Paul E.; Pomeranz, Dina; Singhal, Monica - In: American economic journal : a journal of the American … 9 (2017) 2, pp. 144-164

Persistent link: https://www.econbiz.de/10011641467

Taxation and accountability in sub-Saharan Africa

Dom, Roel; Morrissey, Oliver; Tagem, Abrams Mbu Enow - 2023

Taxation can contribute to state-building through a tax bargain in which taxpayers are willing to increase compliance in return for improved government accountability. There is limited evidence for this in sub-Saharan Africa where it is argued that the fiscal state is weak, with low tax revenues...

Persistent link: https://www.econbiz.de/10014362682

Taxation and accountability in sub-Saharan Africa

Dom, Roel; Morrissey, Oliver; Tagem, Abrams Mbu Enow - 2023

Taxation can contribute to state-building through a tax bargain in which taxpayers are willing to increase compliance in return for improved government accountability. There is limited evidence for this in sub-Saharan Africa (SSA) where it is argued that the fiscal state is weak, with low tax...

Persistent link: https://www.econbiz.de/10014335133

A Lesson in Accountability and IRS Enforcement

Rettig, Charles P. - 2018

Persistent link: https://www.econbiz.de/10012931008

Tax Avoidance Through Corporate Accounting : Insights for Corporate Tax Bases

Heiser, Eric; Love, Michael; Mortenson, Jacob - 2023

We investigate the degree to which corporations can manipulate their accounting of expenses to avoid taxes, and … magnitudes and highly context-specific nature of accounting reclassification responses, both of which are important for … policymakers and tax authorities considering proposals to broaden corporate tax bases by incorporating accounting measures …

Persistent link: https://www.econbiz.de/10014353349

Book-tax conformity level on the relationship between tax reporting aggressiveness and financial reporting aggressiveness

Rachmawati, Nurul Aisyah; Martani, Dwi - In: Australasian accounting business and finance journal : AABF 11 (2017) 4, pp. 86-101

Persistent link: https://www.econbiz.de/10011919924

Accounting and taxation : conjoined twins or separate siblings?

Sikka, Prem - In: Accounting forum : advancing the interdisciplinary and … 41 (2017) 4, pp. 390-405

Persistent link: https://www.econbiz.de/10011793062

Can tax enforcement affect misstatements? : from the perspective of tax account and non-tax account misstatements

Li, Bin; Ma, Chen - In: Asia-Pacific journal of accounting & economics : … 28 (2021) 3, pp. 357-374

Persistent link: https://www.econbiz.de/10012513721

Accounting, tax compliance and New Zealand indigenous entrepreneurs : a Bourdieusian perspective

Yong, Sue; Fukofuka, Peni - In: Accounting, auditing & accountability journal 36 (2023) 5, pp. 1350-1378

Persistent link: https://www.econbiz.de/10014314418