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Tax Audits in Germany

2015
Stefan Schloßmacher, Joachim Schmitt
openaire   +1 more source

Tax avoidance and auditing

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 ...
openaire   +1 more source

Risk-Based Tax Audits

2011
Jan Loeprick
exaly  

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.
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Which tax audits should be increased? Evidence from Italy using a machine learning approach

International Tax and Public Finance
Daniele Spinelli   +2 more
exaly  

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