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Effect of Tax Audit on Tax Compliance
Journal of Corporate Finance Management and Banking SystemThe study's main focus was on how tax audits affected tax compliance in the Banganga Municipality with particular goals in mind. Numerous statistical tools, including the mean, standard deviation, coefficient of variation, coefficient of correlation, and ANOVA test, were used to achieve these goals. There is a significant correlation between desk audit,
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Retrieving Tax Audit Criteria to Estimate Tax Audit Impact
2023Spinelli, Daniele +2 more
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Asia-Pacific Tax Bulletin, 2018
In this article, the author examines the contribution that tax audits make to direct tax collections and deterring tax evasion in Pakistan. From his empirical analysis of the number of audits performed, tax revenue collected and GDP data in the tax years from 2019/10 until 2015/16, the author concludes that tax audits have made a meagre contribution to
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In this article, the author examines the contribution that tax audits make to direct tax collections and deterring tax evasion in Pakistan. From his empirical analysis of the number of audits performed, tax revenue collected and GDP data in the tax years from 2019/10 until 2015/16, the author concludes that tax audits have made a meagre contribution to
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Audits, audit effectiveness, and post-audit tax compliance
Journal of Economic Behavior and Organization, 2022Matthias Kasper, James Alm
exaly
Tax compliance after an audit: Higher or lower?
Journal of Economic Behavior and Organization, 2023Matthias Kasper, Matthew Rablen
exaly
Are narcissistic CEOs more tax aggressive? The moderating role of internal audit committees
Journal of Business Research, 2021Emma García-Meca +2 more
exaly
Does task-specific knowledge improve audit quality: Evidence from audits of income tax accounts
Accounting, Organizations and Society, 2022M Kathleen Harris +2 more
exaly
2014
Today we face the necessity to find a special approach to validating tax report indexes. That is why it becomes urgent to use sampling for validation. In auditing practice, they apply a statistical (probabilistic) and non-statistical (estimating) approaches to sampling.
Kharisova F., Rakhmanova I.
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Today we face the necessity to find a special approach to validating tax report indexes. That is why it becomes urgent to use sampling for validation. In auditing practice, they apply a statistical (probabilistic) and non-statistical (estimating) approaches to sampling.
Kharisova F., Rakhmanova I.
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2019
This chapter provides some basic guidance on how to approach transfer pricing documentation projects as well as some remarks on how to efficiently prepare for a tax audit.
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This chapter provides some basic guidance on how to approach transfer pricing documentation projects as well as some remarks on how to efficiently prepare for a tax audit.
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Tax audits and their effects on tax compliance
Tax administrations increasingly use audits via mail (correspondence audits) to audit taxpayers. Correspondence audits are cheaper than face-to-face audits but their effects on compliance are unclear. We investigate the effects of correspondence and face-to-face audits on post-audit tax reporting.Beer, Sebastian +3 more
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