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Year of publication
Subject
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Außenprüfung 314 Tax audit 287 Tax compliance 86 Steuermoral 85 Deutschland 84 Germany 71 Wirtschaftsprüfung 65 Financial audit 64 Theorie 64 Theory 64 Steuervermeidung 59 Tax avoidance 59 Finanzverwaltung 58 Fiscal administration 55 Criminal tax law 52 Steuerstrafrecht 52 Besteuerungsverfahren 51 Taxation procedure 51 Betriebsprüfung 35 tax audit 33 Steuerrecht 31 USA 22 United States 22 tax evasion 22 Einkommensteuer 19 Income tax 19 Law enforcement 19 Rechtsdurchsetzung 19 tax compliance 19 Tax law 18 Experiment 17 Corporate taxation 15 Unternehmensbesteuerung 15 tax audits 15 Steuereinnahmen 13 Tax revenue 13 Transfer pricing 13 Optimal taxation 12 Optimale Besteuerung 12 Russia 12
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Online availability
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Free 113 Undetermined 34
Type of publication
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Book / Working Paper 194 Article 167
Type of publication (narrower categories)
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Article in journal 125 Aufsatz in Zeitschrift 125 Graue Literatur 67 Non-commercial literature 67 Working Paper 52 Arbeitspapier 50 Aufsatz im Buch 26 Book section 26 Hochschulschrift 14 Thesis 10 Collection of articles of several authors 8 Sammelwerk 8 Dissertation u.a. Prüfungsschriften 5 Conference paper 4 Konferenzbeitrag 4 Konferenzschrift 4 Ratgeber 4 Amtsdruckschrift 3 Government document 3 Guidebook 3 Handbook 3 Handbuch 3 Aufsatzsammlung 2 Bibliografie enthalten 2 Bibliography included 2 Conference proceedings 2 Mehrbändiges Werk 2 Multi-volume publication 2 Accompanied by computer file 1 Case study 1 Collection of articles written by one author 1 Elektronischer Datenträger als Beilage 1 Fallstudie 1 Festschrift 1 Formularsammlung 1 Forschungsbericht 1 Gesetz 1 Kommentar 1 Law 1 Lehrbuch 1
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Language
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English 207 German 110 Undetermined 34 Russian 7 Polish 2 Bulgarian 1 Lithuanian 1 Ukrainian 1
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Author
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Ceni, Rodrigo 10 Cruces, Guillermo 10 Perez-Truglia, Ricardo 10 Bergolo, Marcelo 8 Santoro, Alessandro 8 Giaccobasso, Matias 7 Kirchler, Erich 7 Libman, Alexander 7 Alm, James 6 Eberhartinger, Eva 6 Mittone, Luigi 6 Blaufus, Kay 5 McKee, Michael J. 5 Pomeranz, Dina 5 Singhal, Monica 5 Watrin, Christoph 5 Carrillo, Paul E. 4 Heim, Bradley T. 4 Kozlov, Vladimir 4 Løyland, Knut 4 Macho-Stadler, Inés 4 Neddermeyer, Walter 4 Pérez-Castrillo, J. David 4 Schultz, André 4 Sureth, Caren 4 Ullmann, Robert 4 Wu, Yuchen 4 Øvrum, Arnstein 4 Advani, Arun 3 Anh Tran 3 Bensmann, Markus 3 Bilsdorfer, Peter 3 Blackwell, Calvin 3 Borck, Rainald 3 Brähler, Gernot 3 DeBacker, Jason 3 Elming, William 3 Feld, Lars P. 3 Giaccobasso, Matías 3 Giesberts, Franz J. 3
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Institution
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International Monetary Fund (IMF) 10 Haufe-Lexware GmbH & Co. KG 4 National Bureau of Economic Research 4 USA / General Accounting Office 3 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 3 Ifst 2 Verlag Dr. Otto Schmidt 2 Vilnius University 2 Erich-Schmidt-Verlag <Berlin> 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 Monetary Fund 1 International Tax Audit Forum <2016, München> 1 Kolloquium Zur Beschleunigung der Betriebsprüfung <2010, Berlin> 1 Nevinnomysskij Gosudarstvennyj Gumanitarno-Techničeskich Institut 1 Severo-osetinskij gosudarstvennyj universitet imeni K. L. Chetagurova 1 United States / Internal Revenue Service 1 Verlag C.H. Beck 1 Verlag Dr. Kovač 1 Zentrum für Europäische Wirtschaftsforschung 1 epubli GmbH 1
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Published in...
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IMF Working Papers 7 Public finance review : PFR 7 National tax journal 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 Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting 4 CESifo working papers 4 NBER working paper series 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 The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association 4 ВЕСТНИК САРАТОВСКОГО ГОСУДАРСТВЕННОГО СОЦИАЛЬНО-ЭКОНОМИЧЕСКОГО УНИВЕРСИТЕТА 4 Bilanz + Buchhaltung : die Zeitschrift für Buchhaltung und Rechnungswesen 3 Bücher der Steuerberatung 3 IFSt-Schrift 3 Ilmenauer Schriften zur Betriebswirtschaftslehre 3 International tax and public finance 3 Journal of international accounting auditing & taxation 3 MPRA Paper 3 Steuer, Wirtschaft und Recht : SWR 3 Steuerrecht und Steuerberatung 3 The journal of socio-economics 3 WPg : Kompetenz schafft Vertrauen 3 WU international taxation research paper series : research papers 3 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 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 BRZ : Zeitschrift für Bilanzierung und Rechnungswesen ; Monatszeitschrift für die betriebliche Praxis 2 Beiträge zur Wirtschafts- und Sozialpolitik 2 Betriebs-Berater / Beilage : Zeitschrift für Recht und Wirtschaft 2 Betriebswirtschaftliche Schriften zur Unternehmensführung 2 Der Betrieb / Beilage 2 Discussion papers / Deutsches Institut für Wirtschaftsforschung 2 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 2 Economics letters 2 European journal of political economy 2 IMF Occasional Papers 2 International journal of economics and financial issues : IJEFI 2 Investment management and financial innovations 2 Journal of economic and social measurement 2
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Source
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ECONIS (ZBW) 307 RePEc 32 USB Cologne (EcoSocSci) 17 BASE 3 EconStor 2
Showing 1 - 50 of 361
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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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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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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
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How does trust affect concessionary behavior in tax bargaining?
Eberhartinger, Eva; Speitmann, Raffael; Sureth, Caren; … - 2021
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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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Are risk-based tax audit strategies rewarded? : an analysis of corporate tax avoidance
Eberhartinger, Eva; Safaei, Reyhaneh; Sureth, Caren; … - 2021
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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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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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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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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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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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Mutual relationships in taxation procedure : a survey of family firms' tax compliance, tax auditors' negotiation strategy and time consumption
Peuthert, Benjamin M. - 2017
Tax audit, tax compliance, tax avoidance, tax evasion, family firms, negotiation strategies, time consumption, audit duration. - Betriebsprüfung, Einhaltung der Steuervorschriften, Steuervermeidung, Steuerhinterziehung, Familienunternehmen, Verhandlungsstrategien, Zeitverbrauch, Prüfungsdauer
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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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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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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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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...
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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...
Persistent link: https://ebtypo.dmz1.zbw/10012149013
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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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Künstlersozialabgabe für Unternehmen : Bemessungsgrundlage, Meldepflicht, Betriebsprüfung
Jürgensen, Andri - 2022 - 1. Auflage
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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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Negotiating with the tax auditor : determinants of tax auditors' negotiation strategy choice and the effect on firms' tax adjustments
Blaufus, Kay; Lorenz, Daniela; Milde, Michael; … - In: Accounting, organizations and society : an … 97 (2022), pp. 1-18
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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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How does trust affect concessionary behavior in tax bargaining?
Eberhartinger, Eva; Speitmann, Raffael; Sureth, Caren; … - In: FinanzArchiv : public finance analysis 78 (2022) 1/2, pp. 112-155
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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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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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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...
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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...
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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...
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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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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...
Persistent link: https://ebtypo.dmz1.zbw/10012001649
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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...
Persistent link: https://ebtypo.dmz1.zbw/10012109869
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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 determinants and consequences of tax audits : some evidence from China
Li, Wanfu; Pittman, Jeffrey A.; Wang, Zi-Tian - In: The journal of the American Taxation Association : a … 41 (2019) 1, pp. 91-122
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Cooperative compliance : a multi-stakeholder and sustainable approach to taxation
Owens, Jeffrey (ed.); Pemberton, Jonathan Leigh (ed.) - 2021
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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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Transformation of the legal mechanism of taxation as a factor of influence on strategic planning of budgetary policy : Russia case study
Tsindeliani, Imeda; Selyukov, Anatoliy; Kikavets, Vitaly; … - In: Journal of transnational management : the official … 26 (2021) 3, pp. 179-200
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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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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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Quantitative Verprobungsmethoden in der Betriebsprüfung : Evaluation mathematisch-statistischer Verfahren und ihrer Verwertbarkeit in der Rechtsprechung
Sell, Jana - 2021
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Tax Enforcement and Tax Policy : Evidence on Taxpayer Responses to EITC Correspondence Audits
Guyton, John - 2018
Each year, the United States Internal Revenue Service (IRS) sends notices to selected taxpayers who claim Earned Income Tax credit (EITC) benefits to request additional documentation to verify those claims. This paper uses administrative tax data to examine the impacts of these correspondence...
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Misperceptions About Tax Audits
Bergolo, Marcelo - 2018
For some entities, the utility-maximizing evasion rate depends substantially on tax audit features, such as audit probabilities and penalty rates. Bergolo et al. (2017) document large misperceptions about these features. In this paper, we expand the analysis of survey data to explore potential...
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