منابع مشابه
Presenting a Risk-Based Tax Audit Model for Small and Medium Enterprises (SMEs) in Iran
Abstract Today, small businesses play a role in the economic growth of the country, and given the remarkable capacity of their businesses and their contributions to payroll taxes, metrics and increases. Risk in these firms will have a significant impact on tax revenues, so estimating and analyzing the risk associated with economic agents is one of the pressing needs of the tax system in the co...
متن کاملTax Changes and Asset Pricing
The tax burden on equity securities has varied substantially since US federal income taxes were introduced in 1913. Taxes on equity securities vary over time due to changes in dividend and capital gains tax rates and due to changes in corporate payout policies. Equity taxes also vary across firms due to persistent differences in propensities to pay dividends. Despite the continuing policy debat...
متن کاملCEO Turnover and Audit Pricing
Top management turnover can be classified into forced turnover and voluntary turnover. Forced CEO turnover may be triggered by poorer operating performance (Helwege et al. 2012) that fails to meet the expectation of corporate board; this pressure of immediate performance improvement may induce the incoming CEO to engage in earnings management (SAS No.99, AICPA 2002), and in turn increase the li...
متن کاملAudit Pricing in Private Firms
Prior research has examined audit pricing for publicly held firms and provided some evidence of a Big 8 premium in pricing. We investigate audit pricing among private firms for the first time, and we compare audit pricing for private and listed clients. The relatively great degree of dispersion in auditor choice (between Big 5 and non-Big 5 auditors) in our large sample of privately held audit ...
متن کاملAudit Uncertainty , Bayesian Updating , and Tax Evasion
We extend the standard, one-period model of tax evasion to an intertemporal framework in which an expected-utility-maximizing taxpayer updates expectations about the probability of a future audit based on past audit experience. This framework provides a theoretical grounding for the empirical evidence indicating that tax evasion is affected by taxpayers' perceptions of audit probabilities and i...
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ژورنال
عنوان ژورنال: Вестник Алтайской академии экономики и права
سال: 2020
ISSN: 2226-3977
DOI: 10.17513/vaael.1065