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Tax Audits, Tax Rewards and Labour Market Outcomes
Economies, 2023 This theoretical paper studies the relation between tax audits and labour market outcomes (job creation and unemployment) in an economy that contemplates penalties for firms that evade taxes and rewards for firms that comply with tax rules.
Gaetano Lisi, Lisi Gaetano
exaly +6 more sources
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
core +6 more sources
TAX AUDITS ON THE USA LABOUR MARKET [PDF]
Challenges of the Knowledge Society, 2023 We find evidence that tax audits can lead to adverse employment outcomes among workers who are audited. We also show that these effects are exacerbated when workers are less educated or when they live in states with higher taxes than average.
Valentin Gabriel CRISTEA
doaj +1 more source
The impact of tax audits on tax avoidance levels: the moderating role of audit quality [PDF]
Contabilitate şi Informatică de GestiuneResearch Question: Does an audit cause companies to change their tax strategies, becoming less or more aggressive? Is this relationship more pronounced when audited by a Big Four firm? Motivation: This study was inspired by Leung et al.
Sabrine Hamrouni, Ines Menchaoui
doaj +3 more sources
Gender, Perception of Audits, Access to Finance, and Self-Assessed Corporate Tax Compliance
Economies, 2022 This study explores the influence of financial statement audits on tax compliance directly and indirectly through access to finance, and it examines gender roles to improve tax compliance through access to finance and financial statement audits.
Sunardi Sunardi +2 more
exaly +3 more sources
Real effects of tax audits [PDF]
Review of Accounting Studies, 2022 Jeffrey L Hoopes +2 more
exaly +1 more source
Identification of Non-Fragile Variables Affecting Tax Audit Quality [PDF]
مطالعات تجربی حسابداری مالی, 2023 The aim of the current research is to Identification of non-fragile variables affecting quality of tax audits, considering the environmental characteristics, conditions governing taxpayers and tax auditors. The present applied research was carried out in
Mohammad Hassanjani Khoshkroudi +3 more
doaj +1 more source
THE POTENTIAL FOR ENSURING FOOD SECURITY IN UKRAINE IN THE CONTEXT OF THE ONGOING MILITARY CONFLICT
Baltic Journal of Economic Studies, 2023 The subject of the research is the study of Ukraine's food security and the potential for improving it. Methodology. The article uses general scientific and specific methods of economic research: the method of content analysis (when processing scientific
Anna Podsokha +2 more
doaj +1 more source
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
openaire +2 more sources
Економіка та суспільство, 2023 Tax is a source of state revenue that plays an important role in the development and improvement of a country's economy. According to Law Number 16 of 2009 concerning the fourth amendment to Law Number 6 of 1983 concerning General Provisions and Tax ...
Noventinus Zagoto +2 more
doaj +1 more source