haku: @author Besk, P. J. / yhteensä: 1
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| Tekijä: | Besk, P. J. Jung, W. O. |
| Otsikko: | Taxpayers' reporting decisions and auditing under information asymmetry. |
| Lehti: | Accounting Review
1989 : JUL, VOL. 64:3, p. 468-487 |
| Asiasana: | TAX ALLOWANCES TAX EVASION TAX AUDITS UNCERTAINTY |
| Kieli: | eng |
| Tiivistelmä: | The authors study the effects of uncertainty on taxpayers' reporting decisions in conjunction with economic factors like tax agency's auditing policy, its auditing costs, uncertainty about liabilities, and penalties. The paper demonstrates that tax liability uncertainty may have different effect on tax reports than does uncertainty about the auditing cut-off points. Further studies are needed to reach definitive policy recommendations. |
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