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| Author: | Rhoades, S. |
| Title: | The impact of multiple component reporting on tax compliance and audit strategies |
| Journal: | Accounting Review
1999 : JAN, VOL. 74:1, p. 63-86 |
| Index terms: | ACCOUNTING REPORTING AUDITORS |
| Language: | eng |
| Abstract: | Prior studies of the strategic interaction between taxpayers and the tax authority have focused on reported net taxable income and on audit policies designed to discover potential misstatement of that single item. This paper extends the literature by modeling taxpayer compliance behavior and tax authority audit strategies within the context of a multidimensional report of taxable income. Specifically, the study analyzes the impact of component reporting requirements on taxpayer incentives to misstate their tax liability. |
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