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The Optimal Deterrence of Tax Evasion: The Trade-off Between Information Reporting and Audits
Journal of Public Economics, 2017Yulia Kuchumova
exaly
This dissertation consists of five empirical papers in the field of auditing and international taxation. The first paper examines the impact of the mandatory disclosure of audit matters required by ISA 701 on investor and auditor responses. The study finds no statistically significant effect on investor behavior suggesting that audit matter disclosure ...
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THE NEW STRUCTURE OF TAX AUDIT AND THE ROLE OF TAX AUDITING IN PREVENTING INFORMAL ECONOMY
Vergi denetiminin en önemli fonksiyonlarından birisi kayıtdışı ekonominin önlenmesidir. Kayıtdışı ekonomi, günümüz gelişmiş, az gelişmiş ve gelişmekte olan ülkelerin hemen hemen hepsinde görülen ve çözülmeye çalışılan temel problemler arasında yer almaktadır. Kayıtdışı ekonomi tek boyutlu olmayıp pek çok alanda karşılaşılan bir sorundur.openaire +1 more source
Which tax audits should be increased? Evidence from Italy using a machine learning approach
International Tax and Public FinanceDaniele Spinelli +2 more
exaly

