Results 11 to 20 of about 5,085 (266)
The dynamic effects of tax audits [PDF]
Review of Economics and Statistics, 2023 AbstractWe study the effects of audits on long run compliance behavior using a random audit program covering more than 53,000 tax returns. We find that audits raise reported tax liabilities for five years after audit, effects are longer-lasting for more stable sources of income, and only individuals found to have made errors respond to audit.
Arun Advani +2 more
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Audits, audit effectiveness, and post-audit tax compliance [PDF]
Journal of Economic Behavior & Organization, 2020 This study uses a laboratory experiment to investigate the effect of audit effectiveness, or the share of undeclared income that the tax agency detects in an audit, on post-audit tax compliance. We also study whether the effects of audits depend on a taxpayer's reporting behavior prior to the audit.
Kasper, Matthias, Alm, James
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SCT Proceedings in Interdisciplinary Insights and Innovations, 2023 The tax audit, regulated by articles 203 to 207 of the Commercial Code and other related regulations, is an exclusive function of public accountants. Although the law does not offer an official definition, the Technical Council of Public Accounting (CTCP) has clarified its role in statement 7.
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Misperceptions About Tax Audits [PDF]
SSRN Electronic Journal, 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 sources of these misperceptions.
Bérgolo Sosa, Marcelo +4 more
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Tax Audit and Collection on Tax Revenue
East Asian Journal of Multidisciplinary Research, 2023 This study aims to determine the effect of tax audits and collections on tax receipts at the South Cikarang Pratama Tax Service Office. The research method used in this study is quantitative. The data used is secondary data in the form of payment performance reports and tax revenue performance reports at KPP Pratama Cikarang Selatan.
Jamian Purba +2 more
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Deferred income tax audit: A case study [PDF]
Ekonomski Pogledi, 2018 Deferred income tax, generated as a result of temporary differences between values in business and tax evidences, represents important category of financial statements of Serbian entities from 2004.Research subject in this paper is deferred income tax ...
Vržina Stefan
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TAX AUDIT AS A SEPARATE ITEM IN THE SYSTEM OF GENERAL AUDIT
Статистика и экономика, 2016 The article describes General concepts of the audit, the purpose and the essence of the tax audit, determines the methods of calculation of the tax burden, describes the ratio of the total and tax audit.
Aleksey F. Akhmetshin
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FUDMA Journal of Accounting and Finance Research (FUJAFR), 2023 This paper focus on the effect of tax audit on the compliance of taxpayers in the Katsina State Board of Internal Revenue. This paper adopted the survey research design, using primary data. The questionnaire was structured thematically, in line with the
Shamsuddeen Yusuf Bugaje +2 more
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Impact of Taxes on Economic Growth in Tanzania [PDF]
International Journal of Management, Accounting and EconomicsThe purpose of the research was to ascertain how taxes affected Tanzania's economic growth. specifically looked at how Tanzania's economic development was impacted by import taxes, value-added taxes, and corporate income taxes.
Nshunju Martin, Beny Mwenda
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Exploring the involvement of tax audit experts in the early stages of tax audits
International Journal of Research in Business and Social Science (2147- 4478), 2023 Tax compliance and evasion pose significant challenges to tax authorities in South Africa and other countries. In recent times, corporate governance issues have increasingly involved tax compliance. This study focuses on unresolved audit issues with the South African Revenue Service (SARS), expensive litigation, and lengthy arbitration with the tax ...
David Mhlanga, Kgabo Freddy Masehela
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