Estimating the Impact of Audits on the Subsequent Reporting Compliance of Small Business Taxpayers: Preliminary Results ESTIMATING THE IMPACT OF AUDITS ON THE SUBSEQUENT REPORTING COMPLIANCE OF SMALL BUSINESS TAXPAYERS: Preliminary Results
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Risk management of business tax compliance and related strategies in tax auditing
The present study is related to the management and strategy of dealing with the risk of business tax compliance in tax audits using the Grand Theory method. The statistical population of the study is managers, elites and experts in the field of taxation who have been selected from the snowball or chain sampling method for the interview according to the purpose of the research. After receiving t...
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T axpayer audits are a central feature of the voluntary compliance system in the United States Federal individual income tax. Audits are thought to have a direct deterrent effect on the individuals actually audited. In addition, audits are believed to have an indirect deterrent effect on individuals not audited, and there is some empirical evidence that suggests that changes in audit rates affe...
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In relation-based economic systems, political communication is an essential source of value for companies with relations. Recent research has shown that political communication affects on the financial condition of economic enterprise and also the incentives of managers regarding financial reporting. On the other hand, with...
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Today, the concept of tax compliance has become a common phenomenon in the most countries and identifying the factors which affecting on it, specially internal and psychological factors instead of economic factors, attracted the attention of a large number of researchers in all over the world. So, the purpose of this study is to present a model of tax compliance with the realization approach of...
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تاریخ انتشار 2015