Audit exemptions and compliance with tax and accounting regulations
نویسندگان
چکیده
منابع مشابه
Sales Tax Compliance and Audit Selection
Literature on tax compliance has experienced explosive growth in the past 20 years. Yet the vast majority of this work has focused on individuals and compliance with the personal income tax, rather than company compliance and compliance with other taxes. This paper explores the subject of sales tax audit selection and firm underreporting of statutory sales tax liabilities. The analysis relies o...
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ژورنال
عنوان ژورنال: Accounting and Business Research
سال: 2018
ISSN: 0001-4788,2159-4260
DOI: 10.1080/00014788.2018.1442707