The Determinants and Consequences of Tax Audits: Some Evidence from China
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DOI: 10.2308/atax-52136
Abstract: ABSTRACT Using data obtained from a local tax office in China, we examine the determinants of corporate tax audits and the consequences of those audits. We find that the tax authority is more likel... read more here.
Keywords: tax audits; consequences tax; audits evidence; tax ... See more keywords