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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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The Effect of Tax Audit on the Tax Compliance
Review of Accounting and Policy Studies, 2018Byung－Kyu Ji, Sung－Hwan Kim
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TAX AUDIT AS A COMPETITIVE AUDITING SERVICE
VESTNIK OF VORONEZH STATE AGRARIAN UNIVERSITY, 2019openaire +1 more source
A potential benefit of increasing book–tax conformity: evidence from the reduction in audit fees
Review of Accounting Studies, 2016Nan-Ting Kuo, Cheng-Few Lee
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Audit committee characteristics and tax aggressiveness
Managerial Auditing Journal, 2019Anne Fortin, Suzanne Landry
exaly