Results 271 to 280 of about 13,801 (316)
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SSRN Electronic Journal, 2013
The effects of taxes have been discussed in almost every decision context in the extant literature, but the relationship between taxes and auditing has amazingly merited little attention. We explore the relationship between audit effort, audit quality and taxes from the perspective of both auditors and the public using an analytical research model. The
Erich Pummerer, Marcel Steller
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The effects of taxes have been discussed in almost every decision context in the extant literature, but the relationship between taxes and auditing has amazingly merited little attention. We explore the relationship between audit effort, audit quality and taxes from the perspective of both auditors and the public using an analytical research model. The
Erich Pummerer, Marcel Steller
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2008
Abstract A government has the right to “audit,” i.e., examine the books and financial records of its taxpayers to determine whether enough tax has been paid. But or an auditor to examine each and every record among thousands or millions available is neither efficient nor possible.
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Abstract A government has the right to “audit,” i.e., examine the books and financial records of its taxpayers to determine whether enough tax has been paid. But or an auditor to examine each and every record among thousands or millions available is neither efficient nor possible.
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Auditor, 2017
The article substantiates the demand for tax audit in Russia, reviews the scientific literature on the terminology and procedure for conducting tax audit, presents the results of analysis of tax audit techniques used in domestic practice, substantiates the need to use different methods when conducting inspections of specific types of taxes.
Galina Denisenko +5 more
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The article substantiates the demand for tax audit in Russia, reviews the scientific literature on the terminology and procedure for conducting tax audit, presents the results of analysis of tax audit techniques used in domestic practice, substantiates the need to use different methods when conducting inspections of specific types of taxes.
Galina Denisenko +5 more
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2021
Abstract The favorable results of fiscal/tax policies implemented in a country depend on the accuracy of the declarations and the full timely payment of taxes. Tax auditing is the administrative function that ensures the accuracy of the taxes to be paid. From a global perspective, tax auditing is very important in all countries.
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Abstract The favorable results of fiscal/tax policies implemented in a country depend on the accuracy of the declarations and the full timely payment of taxes. Tax auditing is the administrative function that ensures the accuracy of the taxes to be paid. From a global perspective, tax auditing is very important in all countries.
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Tax audits as a path to tax compliance in Portugal
European Journal on Criminal Policy and Research, 2019Responsive regulation has a special role within compliance. It has been implemented by tax authorities through the adoption of regulatory pyramids that cover the general relationship between the tax authorities and taxpayers. Here, the effects of both the Kirchler slippery slope framework and the Braithwaitian compliance pyramid are explored to design ...
Joao Araújo Marques +2 more
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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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The Netherlands Court of Audit: An Audit on Tax Avoidance
Bulletin for International Taxation, 2015In this article, the authors describe, from an international perspective, the procedures performed by the Netherlands Court of Audit with regard to tax collection, and address recent initiatives of the international community to counter tax avoidance by multinational enterprises.
H. Koot, M.de Rijke
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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
2019
Taxes are the main sources of the formation of the State Budgets and their collection largely depends on the discipline of taxpayers.Tax offices realize tax auditings to ensure the complete and in time collection of taxations.Creation of the independent audit services based on new, progressive economic principles which one was new in Azerbaijan,has ...
AZIZOVA, Konul, AY, Hakan
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Taxes are the main sources of the formation of the State Budgets and their collection largely depends on the discipline of taxpayers.Tax offices realize tax auditings to ensure the complete and in time collection of taxations.Creation of the independent audit services based on new, progressive economic principles which one was new in Azerbaijan,has ...
AZIZOVA, Konul, AY, Hakan
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TAX AUDITS: THEORETICAL FOUNDATIONS OF CAMERA TAX AUDITS AND TRAVELING TAX AUDITS
Economics and education, 2023openaire +1 more source