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  • Search: subject_exact:"Steuerliche Betriebsprüfung"
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Year of publication
Subject
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Außenprüfung 311 Tax audit 297 Betriebsprüfung 184 Deutschland 137 Steuermoral 91 Tax compliance 91 Wirtschaftsprüfung 86 Germany 79 Financial audit 75 Theorie 72 Theory 71 Finanzverwaltung 64 Steuervermeidung 63 Tax avoidance 62 Fiscal administration 58 Besteuerungsverfahren 57 Criminal tax law 57 Steuerstrafrecht 57 Taxation procedure 57 Steuerrecht 51 USA 27 United States 25 Einkommensteuer 23 Income tax 22 Experiment 19 Law enforcement 19 Rechtsdurchsetzung 19 Tax law 19 Datenverarbeitung 17 Verrechnungspreis 17 Deutschland <Bundesrepublik> 16 Revisionswesen 16 Umsatzsteuer 16 Corporate taxation 15 Unternehmensbesteuerung 15 Buchführung 14 Russland 14 Sales tax 14 Österreich 14 Optimal taxation 13
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Online availability
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Free 95 Undetermined 38
Type of publication
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Book / Working Paper 318 Article 145 Journal 6
Type of publication (narrower categories)
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Article in journal 119 Aufsatz in Zeitschrift 119 Graue Literatur 69 Non-commercial literature 69 Working Paper 56 Arbeitspapier 52 Aufsatz im Buch 25 Book section 25 Hochschulschrift 20 Collection of articles of several authors 10 Konferenzschrift 10 Sammelwerk 10 Dissertation u.a. Prüfungsschriften 8 Thesis 8 Bibliografie enthalten 4 Bibliography included 4 Conference paper 4 Konferenzbeitrag 4 Ratgeber 4 Amtsdruckschrift 3 Conference proceedings 3 Government document 3 Guidebook 3 Handbook 3 Handbuch 3 Aufsatzsammlung 2 Enzyklopädie 2 Festschrift 2 Kommentar 2 Mehrbändiges Werk 2 Multi-volume publication 2 Accompanied by computer file 1 Article 1 Case study 1 Elektronischer Datenträger als Beilage 1 Fallstudie 1 Formularsammlung 1 Forschungsbericht 1 Gesetz 1 Law 1
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Language
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English 212 German 209 Undetermined 40 Russian 6 Polish 2 Bulgarian 1 Ukrainian 1
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Author
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Ceni, Rodrigo 10 Cruces, Guillermo 10 Libman, Alexander 10 Perez-Truglia, Ricardo 10 Alm, James 9 Bergolo, Marcelo 8 Brähler, Gernot 8 Santoro, Alessandro 8 Bensmann, Markus 7 Giaccobasso, Matias 7 Kirchler, Erich 7 Erhard, Fritz 6 Kozlov, Vladimir 6 Kuckhoff, Harald 6 McKee, Michael 6 Mittone, Luigi 6 Schultz, André 6 Blackwell, Calvin 5 Løyland, Knut 5 McKee, Michael J. 5 Pomeranz, Dina 5 Singhal, Monica 5 Wenzig, Herbert 5 Øvrum, Arnstein 5 Blaufus, Kay 4 Borck, Rainald 4 Carrillo, Paul E. 4 Eberhartinger, Eva 4 Elter, Constanze 4 Emke, Anna-Lena 4 Feld, Lars P. 4 Heim, Bradley T. 4 Kellerbach, Heinrich 4 Kleine, Klaus 4 Macho-Stadler, Inés 4 Pérez-Castrillo, J. David 4 Schult, Bernd 4 Strunk, Günther 4 Traxler, Christian 4 Vedder, Rainer 4
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Institution
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National Bureau of Economic Research 5 Haufe-Lexware GmbH & Co. KG 4 Deggendorfer Forum zur digitalen Datenanalyse 3 IDW-Verlag 3 USA / General Accounting Office 3 Erich-Schmidt-Verlag <Berlin> 2 Ifst 2 Verlag Dr. Otto Schmidt 2 Ausschuß für Wirtschaftliche Verwaltung 1 Bundesverband der Betriebskrankenkassen 1 Deggendorfer Forum zur Digitalen Datenanalyse <13., 2017, Deggendorf> 1 Deutscher Industrie- und Handelskammertag 1 Fachinstitut der Steuerberater 1 Fachkongress der Steuerberater <67., 2015, Köln> 1 Finansovyj Universitet 1 Forum der Internationalen Besteuerung <1998, Düsseldorf> 1 Gottfried Wilhelm Leibniz Universität Hannover 1 Institut der Wirtschaftsprüfer in Deutschland 1 Inter-American Center of Tax Administrators 1 International Tax Audit Forum <2016, München> 1 KPMG Austria GmbH <Wien> 1 Kolloquium Zur Beschleunigung der Betriebsprüfung <2010, Berlin> 1 Nevinnomysskij Gosudarstvennyj Gumanitarno-Techničeskich Institut 1 Severo-osetinskij gosudarstvennyj universitet imeni K. L. Chetagurova 1 Springer Fachmedien Wiesbaden 1 United States / Internal Revenue Service 1 Universität Hamburg / Institut für Ausländisches und Internationales Finanz- und Steuerwesen 1 Verlag C.H. Beck 1 Verlag Dr. Kovač 1 Verlag des wissenschaftlichen Inst. der Steuerberater GmbH 1 Wissenschaftlicher Arbeitskreis "Steuerrecht" 1 Zentrum für Europäische Wirtschaftsforschung 1 epubli GmbH 1
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Published in...
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Ilmenauer Schriften zur Betriebswirtschaftslehre 8 Public finance review : PFR 7 SpringerLink / Bücher 7 National tax journal 6 Wegweiser für die wirtschaftsprüfenden und wirtschaftsberatenden Berufe / B 6 Bilanzbuchhalter und Controller : BC ; Fachzeitschrift für Führungskräfte im Finanz- und Rechnungswesen und Controlling ; Organ des Bundesverbandes der Bilanzbuchhalter und Controller e.V., BVBB 5 Journal of public economic theory 5 NBER working paper series 5 Steuerberatung, Betriebsprüfung, Unternehmensbesteuerung : Schriften zur betriebswirtschaftl. Steuerlehre 5 CESifo working papers 4 Public sector accountants and quantum leap : how far we can survive in Industrial Revolution 4.0? : proceedings of the 1st International Conference on Public Sector Accounting (ICOPSA 2019), October 29-30, 2019, Jakarta, Indonesia 4 Steuerberatung - Betriebsprüfung - Unternehmensbesteuerung : Schriften zur betriebswirtschaftlichen Steuerlehre 4 The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association 4 Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting 3 Bilanz + Buchhaltung : die Zeitschrift für Buchhaltung und Rechnungswesen 3 Bücher der Steuerberatung 3 Grüne Reihe : Steuerrecht für Studium und Praxis 3 Hefte zur internationalen Besteuerung 3 Hefte zur internationalen Besteuerung : Diskussionsbeiträge 3 IFSt-Schrift 3 International tax and public finance 3 Journal of economic behavior & organization : JEBO 3 Journal of international accounting auditing & taxation 3 Schriftenreihe des Instituts für Revisionswesen der Westfälischen Wilhelms-Universität Münster 3 The journal of socio-economics 3 WPg : Kompetenz schafft Vertrauen 3 Wegweiser für die wirtschaftsprüfenden und wirtschaftsberatenden Berufe / C 3 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 3 Working paper 3 Working paper / National Bureau of Economic Research, Inc. 3 Advances in taxation 2 Aktuelle Entwicklungsaspekte der Unternehmensbesteuerung : Festschrift für Wilhelm H. Wacker zum 75. Geburtstag 2 Andrew Young School of Policy Studies Research Paper 2 BRZ : Zeitschrift für Bilanzierung und Rechnungswesen ; Monatszeitschrift für die betriebliche Praxis 2 Betriebswirtschaftliche Schriften zur Unternehmensführung 2 CESifo Working Paper 2 DIHK 2 Discussion papers / Deutsches Institut für Wirtschaftsforschung 2 Diskussionsbeiträge aus dem Institut für Ausländisches und Internationales Finanz- und Steuerwesen 2 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 2
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Source
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ECONIS (ZBW) 363 USB Cologne (EcoSocSci) 99 EconStor 7
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Tax audits, tax rewards and labour market outcomes
Lisi, Gaetano - In: Economies : open access journal 11 (2023) 2, pp. 1-12
This theoretical paper studies the relation between tax audits and labour market outcomes (job creation and unemployment) in an economy that contemplates penalties for firms that evade taxes and rewards for firms that comply with tax rules. Intuitively, the simultaneous presence of penalty and...
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Measuring and mitigating racial disparities in tax audits
Elzayn, Hadi; Smith, Evelyn; Hertz, Thomas; Ramesh, Arun; … - 2023
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Perceived tax audit aggressiveness, tax control frameworks and tax planning : an empirical analysis
Blaufus, Kay; Reineke, Jakob; Trenn, Ilko - In: Journal of business economics : JBE 93 (2023) 3, pp. 509-557
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E-Invoicing, Tax Audits and Tax Compliance
Kotsogiannis, Christos; Salvadori, Luca; Karangwa, John; … - 2023
Making use of a unique administrative data set that spans the period 2012- 2019 and covers the universe of administrative tax filings in Rwanda, this paper investigates both the direct and (through tax audits) the indirect impact of the introduction of e-invoicing on firms’ reporting behaviour...
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The double dividend of relative auditing : theory and experiments on corporate tax enforcement
Bayer, Ralph-C. - In: Journal of public economic theory 24 (2022) 6, pp. 1433-1462
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The Optimal Number of Tax Audits : Evidence from Italy
Santoro, Alessandro; Berta, Paolo; Spinelli, Daniele - 2022
Tax audits are the main tool adopted by tax administrations to collect taxes. Their optimal number depends on two parameters, i.e. the enforcement elasticity of tax revenue with respect to the audit effort and the sum of private compliance costs and public administrative costs entailed by...
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The Optimal Number of Tax Audits : Evidence from Italy
Spinelli, Daniele; Berta, Paolo; Santoro, Alessandro - 2022
Tax audits are the main tool adopted by tax administrations to collect taxes. Their optimal number depends on two parameters, i.e. the enforcement elasticity of tax revenue with respect to the audit effort and the sum of private compliance costs and public administrative costs entailed by...
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Tax Audits, Economics, and Racism
Lipman, Francine J. - 2022
The Internal Revenue Service (IRS) is the federal agency charged with tax revenue collection. In fiscal year 2020, the IRS collected $3.5 trillion in taxes, which represented about 96 percent of aggregate annual federal funding (IRS, 2020). In its mission statement the IRS states that its...
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The deterrence effect of real-world operational tax audits on self-employed taxpayers : evidence from Italy
Mazzolini, Gabriele; Pagani, Laura; Santoro, Alessandro - In: International tax and public finance 29 (2022) 4, pp. 1014-1046
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Are risk-based tax audit stretegies rewarded? : an analysis of corporate tax avoidance
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 data across 54 countries on risk profiling, predictive modeling, and internal intelligence functions in tax administrations from 2014 to 2017 to investigate whether risk-based...
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Factors Affecting Tax Audit Effectiveness in East Gojjam Zone Revenue Office in Ethiopia
Mengist, Workneh; Kumar, Dr. Bhupendra - 2021
The purpose of this study was to determine factors affecting tax audit effectiveness using statistical analysis; both qualitative and quantitative approach (use mixed method). The population of the study includes the entire set of all tax auditors and process owners operated in the East Gojjam...
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Optimal Enforcement Policy and Firms' Emissions and Compliance with Environmental Taxes
Macho-Stadler, Ines; Pérez-Castrillo, David - 2021
In a market where firms with different characteristics decide upon both the level of emissions and their reports, we study the optimal audit policy for an enforcement agency whose objective is to minimize the level of emissions. We show that it is optimal to devote the resources primarily to the...
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Are risk-based tax audit strategies rewarded? : an analysis of corporate tax avoidance
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 data across 54 countries on risk profiling, predictive modeling, and internal intelligence functions in tax administrations from 2014 to 2017 to investigate whether risk-based...
Persistent link: https://ebtypo.dmz1.zbw/10012622823
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The future of tax audits? : the acceptance of online-based, automated tax audits and their effects on trust and power
Brezina, Paul; Eberhartinger, Eva; Zieser, Maximilian - 2021
In this paper, we investigate the acceptance by taxpayers and tax auditors of voluntary e-audits, i.e., online-based, automated tax audits. Further, we analyze the effects of e-audits on trust in and power of tax authorities. Perceived benefits and shortcomings of e-audits for taxpayers and tax...
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When the state does not play dice : aggressive audit strategies foster tax compliance
Mittone, Luigi; Ploner, Matteo; Verrina, Eugenio - In: Social choice and welfare 57 (2021) 3, pp. 591-615
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Reform der Außenprüfung aus der Perspektive des Mittelstandes
Wissenschaftlicher Arbeitskreis "Steuerrecht" - 2021 - 1. Auflage
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Refining public policies with machine learning : the case of tax auditing
Battaglini, Marco; Guiso, Luigi; Lacava, Chiara; … - 2023
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Tax audits as scarecrows : evidence from a large-scale field experiment
Bergolo, Marcelo; Ceni, Rodrigo; Cruces, Guillermo; … - In: American economic journal / Economic policy 15 (2023) 1, pp. 110-153
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Transformation of Tax Audit in Innovative Economic Development : Analysis of Republic of Kazakhstan
Serikova, Madina; Sembiyeva, Lyazzat - 2023
Analysis, evaluation and verification of efficient implementation of the state budget revenue and tax administration system management -- Improvement of the efficient management of the tax administration system and state budget revenue implementation -- Evaluation and control over the...
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Tax compliance after an audit : higher or lower?
Kasper, Matthias; Rablen, Matthew D. - In: Journal of economic behavior & organization : JEBO 207 (2023), pp. 157-171
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Do audits improve future tax compliance in the absence of penalties? : evidence from random audits in Norway
Hebous, Shafik; Jia, Zhiyang; Løyland, Knut; Thoresen, … - In: Journal of economic behavior & organization : JEBO 207 (2023), pp. 305-326
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Predicting the deterrence effect of tax audits : a machine learning approach
Rabasco, Michele; Battiston, Pietro - In: Metroeconomica : international review of economics 74 (2023) 3, pp. 531-556
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A Welfare Analysis of Tax Audits Across the Income Distribution
Boning, William C.; Hendren, Nathaniel; Sprung-Keyser, Ben - National Bureau of Economic Research - 2023
We estimate the returns to IRS audits of taxpayers across the income distribution. We find an additional $1 spent auditing taxpayers above the 90th income percentile yields more than $12 in revenue, while audits of below-median income taxpayers yield $5. We draw upon comprehensive internal...
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Do audits improve future tax compliance in the absence of penalties? : evidence from random Audits in Norway
Hebous, Shafik; Jia, Zhiyang; Løyland, Knut; Thoresen, … - 2020
The Norwegian Tax Administration operated multi-year random audits of personal income tax returns. We exploit this exceptional randomized setup to estimate the effects of tax audits on future compliance explicitly distinguishing between dynamic responses of compliant and noncompliant audited...
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Tax Audits as Scarecrows : Evidence from a Large-Scale Field Experiment
Bergolo, Marcelo - 2020
The canonical model of Allingham and Sandmo (1972) predicts that firms evade taxes by optimally trading off between the costs and benefits of evasion. However, there is no direct evidence that firms react to audits in this way. We conducted a large-scale field experiment in collaboration with...
Persistent link: https://ebtypo.dmz1.zbw/10012854232
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Do audits improve future tax compliance in the absence of penalties? : evidence from random audits in Norway
Hebous, Shafik; Jia, Zhiyang; Løyland, Knut; Thoresen, … - 2020
The Norwegian Tax Administration operated multi-year random audits of personal income tax returns. We exploit this exceptional randomized setup to estimate the effects of tax audits on future compliance explicitly distinguishing between dynamic responses of compliant and noncompliant audited...
Persistent link: https://ebtypo.dmz1.zbw/10012258663
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Strategic interactions between tax and statutory auditors and different information regimes : implications for tax audit efficiency
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 auditors have access to the internal statutory audit report revealing information about statutory audit adjustments. Our analysis is based on a standard tax compliance game that...
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Effect of tax penalties, tax audit, and taxpayers awareness on corporate taxpayers' compliance moderated by compliance intentions
Rahmayanti, Nida Putri; T., Sutrisno; Prihatiningtias, … - In: International Journal of Research in Business and … 9 (2020) 2, pp. 118-124
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Real Effects of Tax Audits : Evidence from Firms Randomly Selected for IRS Examination
Belnap, Andrew - 2020
Tax audits are a necessary component of the tax system but have potentially adverse real effects on firms selected for audit. This paper examines the real effects on small firms of being subjected to a tax audit, using administrative data from both random and nonrandom tax audits. We find that...
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Does task-specific knowledge improve audit quality : evidence from audits of income tax accounts
Goldman, Nathan C.; Harris, M. Kathleen; Omer, Thomas C. - In: Accounting, organizations and society : an … 99 (2022), pp. 1-22
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Refining Public Policies with Machine Learning : The Case of Tax Auditing
Battaglini, Marco; Guiso, Luigi; Lacava, Chiara; … - National Bureau of Economic Research - 2022
We study the extent to which ML techniques can be used to improve tax auditing efficiency using administrative data, without the need of randomized audits. Using Italy's population data on sole proprietorship tax returns, audits and their outcome, we develop a new approach to address the so...
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Künstlersozialabgabe für Unternehmen : Bemessungsgrundlage, Meldepflicht, Betriebsprüfung
Jürgensen, Andri - 2022 - 1. Auflage
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Persistent link: https://ebtypo.dmz1.zbw/10012692844
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Verrechnungspreisdokumentation : Erläuterungen und Praxishinweise zur Erstellung und Verteidigung in der Betriebsprüfung
Kluge, Sven; Puls, Michael - 2022
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What Turns the Taxman On? Tax Aggressiveness, Financial Statement Audits and Tax Return Adjustments in Small Private Companies
Ojala, Hannu - 2019
This study examines the effect of tax aggressiveness and voluntary audit of the financial statements on the likelihood of tax adjustments in small private companies. We provide evidence that (1) tax aggressiveness increases the likelihood of the tax authority not accepting taxable income as...
Persistent link: https://ebtypo.dmz1.zbw/10012863484
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The dynamic effects of tax audits
Advani, Arun; Elming, William; Shaw, Jonathan - 2019
Persistent link: https://ebtypo.dmz1.zbw/10012168813
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Compliance effects of risk-based tax audits
Løyland, Knut; Raaum, Oddbjørn; Torsvik, Gaute; … - 2019
Tax administrations use machine learning to predict risk scores as a basis for selecting individual taxpayers for audit. Audits detect noncompliance immediately, but may also alter future filing behavior. This analysis is the first to estimate compliance effects of audits among high-risk wage...
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Tax audits as scarecrows : evidence from a large-scale field experiment
Bergolo, Marcelo; Ceni, Rodrigo; Cruces, Guillermo; … - 2019
The canonical model of Allingham and Sandmo (1972) predicts that firms evade taxes by optimally trading off between the costs and benefits of evasion. However, there is no direct evidence that firms react to audits in this way. We conducted a large-scale field experiment in collaboration with...
Persistent link: https://ebtypo.dmz1.zbw/10012006070
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Who is audited? : experimental study of rule-based tax auditing
Kamijo, Yoshio; Masuda, Takehito; Uemura, Hiroshi - 2019
We employed a frame-theoretic framework to formulate and analyze a number of tax audit rules, especially the lowest income reporter audited rule. We explicitly considered the auditor's resource constraint to choose one target from a continuous type of taxpayer. We then tested the theoretical...
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The dynamic effects of tax audits
Advani, Arun; Elming, William; Shaw, Jonathan - 2019
Persistent link: https://ebtypo.dmz1.zbw/10012162803
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Tax audits as scarecrows : evidence from a large-scale field experiment
Bergolo, Marcelo; Ceni, Rodrigo; Cruces, Guillermo; … - 2019
The canonical model of Allingham and Sandmo (1972) predicts that firms evade taxes by optimally trading off between the costs and benefits of evasion. However, there is no direct evidence that firms react to audits in this way. We conducted a large-scale field experiment in collaboration with...
Persistent link: https://ebtypo.dmz1.zbw/10012118108
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The Influence of Penalties, the Trust on Authorities, and the Tax Audit Toward Tax Compliance
Widuri, Retnaningtyas - 2019
This study aims to examine the effect of tax penalties, trust in the tax authorities, and tax audit of taxpayer compliance. This research is based on a decrease in tax revenues that still has not reached the target set in the state budget (“APBN”). This study intends to identify factors that...
Persistent link: https://ebtypo.dmz1.zbw/10012867510
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Tax Audits as Scarecrows. Evidence from a Large-Scale Field Experiment
Bergolo, Marcelo - 2019
The canonical model of Allingham and Sandmo (1972) predicts that firms evade taxes by optimally trading off between the costs and benefits of evasion. However, there is no direct evidence that firms react to audits in this way. We conducted a large-scale field experiment in collaboration with...
Persistent link: https://ebtypo.dmz1.zbw/10012870146
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Compliance Effects of Risk-Based Tax Audits
Løyland, Knut - 2019
Tax administrations use machine learning to predict risk scores as a basis for selecting individual taxpayers for audit. Audits detect noncompliance immediately, but may also alter future filing behavior. This analysis is the first to estimate compliance effects of audits among high-risk wage...
Persistent link: https://ebtypo.dmz1.zbw/10012871024
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Do audits deter or provoke future tax noncompliance? : evidence on self-employed taxpayers
Beer, Sebastian; Kasper, Matthias; Kirchler, Erich; … - 2019
This paper employs unique tax administrative data and operational audit information from a sample of approximately 7,500 self-employed U.S. taxpayers to investigate the effects of operational tax audits on future reporting behavior. Our estimates indicate that audits can have substantial...
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Who is Audited? Experimental Study of Rule-Based Tax Auditing
Kamijo, Yoshio - 2019
We employed a game-theoretic framework to formulate and analyze a number of tax audit rules, especially the lowest income reporter audited rule. We explicitly considered the auditor's resource constraint to choose one target from a continuous type of taxpayer. We then tested the theoretical...
Persistent link: https://ebtypo.dmz1.zbw/10012860962
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Advantages of tax audit
Avcı, Orçun; Demirci, Zeynep - In: Contemporary issues in public sector accounting and auditing, (pp. 131-141). 2021
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Tax evasion, audits with memory, and portfolio choice
Ma, Yong; Jiang, Hao; Xiao, Weilin - In: International review of economics & finance : IREF 71 (2021), pp. 896-909
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Digitale Betriebsprüfung : effiziente Vorbereitung und planvolle Begleitung
Liekenbrock, Bernhard; Wähnert, Andreas - 2021
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Dynamic behavioural changes in an agent-based econophysics tax compliance model : bomb crater versus target effects and efficient audit strategies
Berger, Wolfram; Hokamp, Sascha; Seibold, Götz - In: Journal of public finance and public choice : JPFPC 36 (2021) 1, pp. 3-24
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Lessons to be learned from the Dutch childcare allowance scandal : a comparative review of algorithmic governance by tax administrations in the Netherlands, France and Germany
Hadwick, David; Lan, Shimeng - In: World tax journal : WTJ 13 (2021) 4, pp. 609-645
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