TAX AUDIT AND TAX EVASION: EVIDENCE FROM TAIWANESE FIRMS
TAX AUDIT AND TAX EVASION: EVIDENCE FROM TAIWANESE FIRMS
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Publisher
Taipei: Institute of Economics, Academia Sinica
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Language
Chinese
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Publisher
Taipei: Institute of Economics, Academia Sinica
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Contents
This paper examines the causal effect of corporate tax audits on firms' behaviors using a unique corporate tax audit policy in Taiwan, which involves lower audit effort for firms with reported revenues just below 30 million NTD. The study focuses on how firms "control" the cost and expense to minimize their tax burden. To simplify the analysis, we...
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TAX AUDIT AND TAX EVASION: EVIDENCE FROM TAIWANESE FIRMS
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TN_cdi_proquest_journals_2474300423
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https://devfeature-collection.sl.nsw.gov.au/record/TN_cdi_proquest_journals_2474300423
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ISSN
1018-161X
E-ISSN
1810-4851
