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Tax audit: Bangladesh panorama
Managerial Auditing Journal, 2002The present paper is a brief study on the modus operandi of the existing income tax audit in Bangladesh. This study centres around: meaning of tax audit; need for tax audit; certain conceptual issues of tax audit; existing scenario of tax audit in Bangladesh, focusing on tax system, tax audit practice, tax audit ambit, tax auditor, tax audit report ...
Dilip Kumar Sen, Swapan Kumar Bala
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Tax Evasion: Models with Self-Audit
Journal of Systems Science and Complexity, 2008Supervision with self-audit is a combination of audit by the taxpayer himself and audit by the tax authority. This paper studies a taxpayer's optimal policy of tax evasion under supervision with self-audit and its related properties. Assuming that only a certain proportion of evaded tax can be discovered when the audit is executed, the authors consider
Xiao, Tingting, Liu, Ke, Lai, Kin Keung
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Tax aggressiveness and tax audits
Η διδακτορική διατριβή επικεντρώνεται στο Φορολογικό Πιστοποιητικό (ΦΠ) στην Ελλάδα. Το 2011 τέθηκε σε ισχύ ένας νέος φορολογικός νόμος, βάσει του οποίου οι Ορκωτοί Ελεγκτές και οι ελεγκτικές εταιρείες υποχρεώθηκαν να διενεργούν φορολογικούς ελέγχους και να εκφράζουν γνώμη για τη φορολογική συμμόρφωση των ελεγχόμενων.openaire +1 more source
TAX AUDITS: THEORETICAL FOUNDATIONS OF CAMERA TAX AUDITS AND TRAVELING TAX AUDITS
Economics and education, 2023openaire +1 more source
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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Retrieving Tax Audit Criteria to Estimate Tax Audit Impact
2023Spinelli, Daniele +2 more
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EXAMINING FACTORS AFFECTING TAX AUDIT EFFECTIVENESS
International Journal of Social Science, Management and Economics ResearchThe purpose of this study was to examining factors affecting tax audit effectiveness in Gede'o Zone. Seven tax audit effectiveness determinants was examined audit communication, organizational independence, top management support, audit attributes, tax legislation system, tax audit quality and information system utilization. Explanatory research design
Chebeso, Jebo Tesfaye +2 more
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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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French Tax Audits and Criminal Tax Cases
European Taxation, 2019In this note, the author discusses the Law of 23 October 2018 Related to the Fight Against Fraud, which, inter alia, includes a measure to abolish the legal barrier between the French tax administration and the public prosecutor’s department.
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Are narcissistic CEOs more tax aggressive? The moderating role of internal audit committees
Journal of Business Research, 2021Emma García-Meca +2 more
exaly