Relevant bibliographies by topics / Tax auditing

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Tax auditing'

Author: Grafiati
Published: 4 June 2021
Last updated: 29 July 2024

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Journal articles on the topic "Tax auditing"

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Qin, Zhi Gang. "Tax Auditing in Enterprise Resource Planning (ERP) Systems: The Influence and Countermeasures." Advanced Materials Research 129-131 (August 2010): 490–94. http://dx.doi.org/10.4028/www.scientific.net/amr.129-131.490.

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ERP systems have great influence on the tax auditing in enterprises implemented by the taxation authorities. This paper analyzes the influence caused by ERP on tax auditing and the countermeasures can be taken by the tax auditors. The major influence caused by ERP on tax auditing is as follows. The visible tax auditing clues reduce. The emphases of tax auditing should be changed. And the data collection of tax auditing becomes more difficult. In order to deal with the influence caused by ERP systems, the tax auditors should take the following countermeasures: Strengthen the controls before the establishment and during the operation of ERP Systems. Restrict enterprise's financial activities and tax behaviors according to the law. Choose tax auditing method carefully in ERP Systems. And develop tax auditing software adapted to the ERP environment.
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Golubtsova, E. V., and K. S. Karavaeva. "INTERNATIONAL AND RUSSIAN EXPERIENCE OF INTERACTION BETWEEN AUDITING AND TAX ACCOUNTING." Vestnik Universiteta, no. 2 (April 23, 2020): 110–13. http://dx.doi.org/10.26425/1816-4277-2020-2-110-113.

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International and Russian experiences in the interaction of auditing and tax accounting have been studied. The differences between two accounting models, applying in various countries, have been analysed. The main characteristics of tax (continental) and proprietary (anglo-saxon) accounting models have been given. The analysis of two models of auditing and tax accounting has been carried out. The features of the Russian system of auditing and tax accounting have been considered. The main differences of auditing and tax accounting, using in the Russian Federation, have been analysed. The recommendations on improving the interaction of auditing and tax accounting, taking into account international practice in this area, have been given. It has been concluded about the influence of world experience on improving the Russian system of auditing and tax accounting.
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Stasinopoulos, D., and C. Kastanioti. "A Review of Tax Indirect Auditing Methods against Tax Evasion:The case of Greece." International Journal of Scientific Research and Management (IJSRM) 12, no. 07 (July 17, 2024): 6893–904. http://dx.doi.org/10.18535/ijsrm/v12i07.em17.

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This paper aims to review and analyze the indirect auditing methods that were applied in Greece for the first time at the beginning of 2012 as a tax auditing tool, for the more comprehensive identification of taxable items. By employing the use of indirect auditing methods (mark up method, net worth method, source & application of funds technique, unit & volume method and bank deposits/cash expenditure technique) an attempt is made to determine withheld taxable items, other than those measured by the tax forms and the official accounting books and taxpayers’ tax data, by utilising the information from various sources and bodies. The implementation of indirect auditing methods by the Tax Authority is gradually taking precedence among other methods as on the one hand it can provide more effective monitoring and disclosure of withheld tax liabilities and on the other hand it requires proper utilization and feedback with data and information from public and non-public bodies. The full digital restructuring, the systematisation of process flows, the automatic digital recording of data on a single platform and, above all, the multi-level 'interoperability' of the public services involved can become an 'effective tool' for the successful implementation of indirect auditing methods.
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Jaramillo-Armijos, Jessica Mariela, Jessica Mariela Jaramillo-Armijos, and Mireya Magdalena Torres-Palacios. "Tax compliance auditing as a tool for detecting and preventing tax risks for the detection and prevention of tax risks." Revista Metropolitana de Ciencias Aplicadas 7, no. 2 (May 12, 2024): 110–19. http://dx.doi.org/10.62452/tcg30j71.

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Tax auditing is a fundamental practice in financial management, evolving from its origins in Great Britain to become an essential global tool. Its objective is to evaluate and verify financial information to ensure regulatory compliance and transparency. This study analyzed good practices in tax audits, highlighting the importance of planning, impartiality and regulatory compliance. Innovative methodologies, such as data analysis and risk-based auditing, were also explored to improve process efficiency. The results highlighted the need for effective tax management and the prevention of economic crises in organizations. In conclusion, tax auditing is crucial to ensure compliance with tax obligations and improve the financial management of organizations, promoting transparency and efficiency in the management of financial resources.
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Libman, Alexander, and Lars P. Feld. "Strategic Tax Collection and Fiscal Decentralization: The Case of Russia." German Economic Review 14, no. 4 (December 1, 2013): 449–82. http://dx.doi.org/10.1111/geer.12004.

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Abstract In a centralized federation, in which tax rates and taxation rules are set by the federal government, manipulating the thoroughness of tax auditing and the effectiveness of tax collection could be attractive for regional authorities. In this article, we test for strategic tax collection empirically using data of the Russian Federation. Russia’s regional authorities in the 1990s have always been suspected of tax auditing manipulations in their favour. However, in the 2000s, increasing bargaining power of the centre seems to induce tax collection bodies in the regions to manipulate tax auditing in favour of the federal centre. Our findings confirm the existence of strategic tax collection for the Yeltsin period; the results for the Putin period are however ambiguous.
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Gurama, Zakariya’u, and Muzainah Mansor. "CONNECTING COMPETENCY IN INTERNAL AUDIT WITH TAX ADMINISTRATION PERFORMANCE: A CASE STUDY OF THE NIGERIAN TAX AUTHORITY." Vol 11 No 2 (2021) 11, No.2 (July 29, 2021): 73–94. http://dx.doi.org/10.32890/jbma2021.11.2.5.

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The aim of this study is to identify and analyse internal audit competency requirement for effective auditing performance in tax administration. To achieve this, a case study methodology was employed to carry out a face-to-face interview with 9 internal auditors of the Federal Inland Revenue Service (FIRS) Nigeria. The collected data was analysed using Nvivo qualitative software. The findings of the study show that qualification, knowledge and skills are the three major indicators of internal auditors’ competency in performing effective auditing functions in tax administration. This study implies that to achieve a successful performance of internal auditing in the FIRS, competent internal audit staffs are highly needed for effective internal auditing performance.
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DADA, Raphael Adekola, and Isaac Babatope TAIWO. "Bearing of Tax Audit on Tax Compliance and Revenue Generation in Ekiti State." Asian Journal of Finance & Accounting 12, no. 1 (May 13, 2020): 115. http://dx.doi.org/10.5296/ajfa.v12i1.16850.

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The paper examined the impact of tax audit on revenue generation in Ekiti State. The data used for this study was gathered using structured questionnaire administered to 312 staff of the Ekiti State Internal Revenue Service. A regression analysis technique was adopted, and the result revealed that certain per cent of the revenue generated in Ekiti State could be explained by the tax audit; It was also discovered that auditing access, auditing officials, an effective tax audit, non-compliance, audit fieldwork, tax audit control, and corruption affect the revenue generation by 1.188, 0.319, 0.596, 0.148, 0.157, 0.125 and 0.002 respectively; the probability value 0.00, 0.01, 0.00, 0.022 and 0.00 ˂ 0.05 showed that auditing access, auditing officials, effective tax audit and incentive were statistically significant at 5 per cent level; the probability of F-statistic value 0.000 ˂ 0.05 revealed that the model was appropriate for determining the impact of tax audit on revenue generation in Ekiti State. Thus, the study concluded that tax audit should be embraced as it maximizes the collection of revenue which enables the government to address developmental projects that will benefit its citizenry and also helps in strengthening the businesses of the taxpayer.
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Shi-Ming Huang, Shi-Ming Huang, and Huyen Thi Thanh Phan Shi-Ming Huang. "Using Audit Command Language to Predict Tax Litigation Risk of Vietnamese SME Companies: A Teaching Case for Tax and AIS Course." International Journal of Computer Auditing 4, no. 1 (December 2022): 004–21. http://dx.doi.org/10.53106/256299802022120401002.

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<p>The auditing industry will be strongly affected by emerging technology, as many of the auditing processes can be carried out automatically. Responding to this challenge, students in auditing majors must be trained in applying information technology to their work. In this teaching case, students will learn to analyze a large dataset of simulated SMEs survey to identify the tax risk of small and medium enterprises (SMEs), and to use technology (i.e CAATs, Computer Assisted Audit Techniques) to figure out the issues. Learning through a specific situation helps students to not only understand the process of applying technology to auditing, but also to develop analytical skills to assess what technology can and can-not do. These essential skills are needed for long-term career growth.</p> <p>&nbsp;</p>
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Mansour, Israa, and Mutasem Kalib. "The Impact of Using Analytical Procedures on Reducing the Cost of Tax Audit "The Jordanian Income and Sales Tax Department"." International Business Research 12, no. 2 (January 17, 2019): 52. http://dx.doi.org/10.5539/ibr.v12n2p52.

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The study aimed to exam the impact of using the analytical procedures on reducing the cost of a tax audit in the Jordanian Income and Sales Tax Department. To achieve the aim of the study, the analytical descriptive approach has been used and a questionnaire has been designed and given out to the study sample, which represented from the auditors of Directorate of senior taxpayers and directorates of medial taxpayers in the income tax department and sales who work in these directorates. The appropriate statistical methods have been used to find results. The findings showed that using the analytical procedures led to reducing the cost of a tax audit in all auditing stages. The stage, which has the most impact of using the analytical procedures on reducing the cost, is the final auditing stage followed by the planning stage and the implementation (fieldwork) stage. The study recommended the necessity of compulsion of the auditors in tax department to use the analytical procedures because it reduces the cost of tax auditing and the necessity of holding workshops and training programs to define the importance of analytical procedures in tax auditing.
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Graschitz, Sabine, Simona Holzknecht, and Marcel Steller. "Perceived Attractiveness of Tax Consultancy and Auditing Professions: Insights From a German-Speaking Area." SAGE Open 13, no. 1 (January 2023): 215824402311531. http://dx.doi.org/10.1177/21582440231153100.

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Recruiting professionals in tax consultancy and auditing is becoming increasingly difficult in Germany and Austria. This study analyzes the attractive factors of a profession, specifically the tax consultancy and auditing profession, based on a survey of students ( n = 225) and practitioners ( n = 148) in a German-speaking setting. We find that the most attractive factors for tax consultancy and auditing are different company insights and consulting activities. Career opportunities and auditing activities are perceived as incentives to enter the auditing profession. Knowledge obtained during studies is perceived as less satisfactory for students compared to practitioners who assess it as good in retrospect. Students from different regions valued the tasks differently, which implies that strategies must be adapted to attract students. The number of accounting courses and internships significantly influenced career entry for both professions. Thus, higher education institutions are responsible for making professions more appealing to students.
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Dissertations / Theses on the topic "Tax auditing"

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Eriksson, Lantz Christofer, and Lowe Lundblad. "The Role of Auditing on Tax Reduction : Evidence from Sweden on private firms in the wake of the abolishment of mandatory auditing in Sweden." Thesis, Umeå universitet, Företagsekonomi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-109292.

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The collection of taxes is something that affects almost every entity in society and often stir up heated feelings. Recent legislative changes have been made in Sweden to adjust to regulations in the European Union. These changes included the abolishment of mandatory auditing for small companies in 2011, leading to heavy debate regarding its effect on tax reduction. Has tax reduction increased when smaller companies are no longer under as heavy surveillance as in the past or is the effect negligible? This is the question that this thesis is trying to answer, namely: is there a connection between being audited and the level of tax reduction, measured as the effective tax rate, in which small Swedish companies partake in? Most of the previous research in the field is sparse when it comes to the effect this might have in the specific conditions of the Swedish market. These studies have mainly been conducted in an American setting and focuses either on large corporations and their reduction of tax liability or attempt to connect the characteristics of auditors with tax evasion. Some studies have been made in Sweden, dealing briefly with the matter but these studies have bypassed the connection between being audited and the level of tax reduction. With tax authorities trying to find new methods to refine their profiling of companies which reduce their tax liability, the thesis fits in well as an addition to both theory and practice. We have tested this connection by conducting a semi-quasi ex post facto experiment using a dataset containing annual reports from all small companies in the restaurant industry which is seen as the industry in which companies are most prone to tax reduction according to Swedish authorities (Skatteverket, 2014, p. 60-61). The dataset has then been altered in accordance with the studies by (Guenther 2014; Bianchi et al. 2014; Dalbor et al. 2004) which included winsorizing, cropping and removal of missing data. The studies of (Bianchi et al. 2014) and (Dalbor et al. 2004) were also used to form the control variables for the study. After the dataset was deemed fit for testing, STATA was used to statistically test the data. Initial results seemed to indicate that there was a positive significant correlation between being audited and the level of tax reduction of the company. However, the results of the propensity score matching based on company size indicated that the association was heavily reliant upon company size. We thus concluded that we cannot prove a statistically significant relationship between a company being audited and its level of tax reduction in the setting of our study. The implications of this finding are several. It helps to build onto existing knowledge regarding auditing’s effect on taxes paid as well as providing the tax authorities in Sweden with an insight into what indicators to use when streamlining their operations. Furthermore, it may add new arguments to be presented in the debate that has taken place in Sweden over the recent years following the legislative changes.
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Grochowski, Robert J. (Robert Joseph). "Development of a knowledge-based expert system for tax auditing." Thesis, Massachusetts Institute of Technology, 1988. http://hdl.handle.net/1721.1/14558.

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Hattingh, Leon. "A critical analysis of the deductibility of audit fees." Thesis, Nelson Mandela Metropolitan University, 2013. http://hdl.handle.net/10948/d1020376.

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The strict and narrow scope of the general deduction formula may result in taxpayers being denied deductions for business expenditure, which are clearly and legitimately incurred in the course of operating their businesses, which in turn will result in an increase in tax costs, an important component of business costs. Although audit fees often fail the deductibility test, in general they are regarded by taxpayers as automatically deductible despite the fact that such fees were not incurred in the production of income. The deductibility of audit fees reached the High Court recently for the first time in the MTN case. It was argued by the South African Revenue Service (SARS) in this case that audit fees should never been allowed as a deduction because the role of an auditor does not relate to the production of income and that an auditor’s duty is restricted to verification of financial information ex post facto for the benefit of investors, creditors and other users of the financial information. The Court held that statutory audit fees should be deductible relying on the basis of the time spent during the audit in verifying deductible and non-deductible income. It is concluded by the author that law which creates uncertainty needs to be updated in keeping with the Government’s intention of creating a business environment in order to promote commerce and entrepreneurship. It is therefore proposed that all audit fees relating to statutory audits should be declared as a specific statutory deduction to ensure legal certainty.
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Luo, Bing. "Effects of Auditor-provided Tax Services on Book-tax Differences and Investors’ Mispricing of Book-tax Differences." Thesis, University of North Texas, 2015. https://digital.library.unt.edu/ark:/67531/metadc801928/.

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In this study, I investigate the effect of auditor-provided tax services (ATS) on firms’ levels of book-tax differences and investors’ mispricing of book-tax differences. The joint provision of audit and tax services has been a controversial issue among regulators and academic researchers. Evidence on whether ATS improve or impair the overall accounting quality is inconclusive as a result of the specific testing circumstances involved in different studies. Book-tax differences capture managers’ earnings management and/or tax avoidance intended to maximize reported financial income and to minimize tax expense. Therefore, my first research question investigates whether ATS improve or impair audit quality by examining the relation between ATS and firms’ levels of book-tax differences. My results show that ATS are negatively related to book-tax differences, suggesting that ATS improve the overall audit quality and reduce aggressive financial and/or tax reporting. My second research question examines whether the improved earnings quality for firms acquiring ATS leads to reduced mispricing of book-tax differences among investors. Recent studies document that despite the rich information about firms’ future earnings contained in book-tax differences, investors process such information inefficiently, leading to systematic pricing errors among firms with large book-tax differences. My empirical evidence indicates that ATS mitigate such mispricing, with pricing errors being lower among firms acquiring ATS compared with firms without ATS. Collectively, these results support the notion that ATS improve audit quality through knowledge spillover. Moreover, the improved earnings quality among firms acquiring ATS in turn helps reduce investors’ mispricing of book-tax differences.
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Yamori, Nobuyoshi, and Ayami Kobayashi. "Wealth Effect of Public Fund Injections to Ailing Banks: Do Deferred Tax Assets and Auditing Firms Matter?" 名古屋大学大学院経済学研究科附属国際経済政策研究センター, 2004. http://hdl.handle.net/2237/11929.

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Oliveira, Raimundo Glison Pinheiro de. "FiscalizaÃÃo e arrecadaÃÃo nos segmentos atacadista e varejista cearenses: uma nova abordagem para o perÃodo 2005- 2011." Universidade Federal do CearÃ, 2013. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=10972.

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nÃo hÃ
Sendo a Auditoria Fiscal um instrumento ostensivo de combate a sonegaÃÃo, quer seja pela sua efetiva realizaÃÃo ou em consequÃncia da percepÃÃo do contribuinte em ser auditado, objetivou-se verificar o impacto incidente na arrecadaÃÃo no exercÃcio seguinte a realizaÃÃo de auditoria fiscal. Para tanto, foram selecionadas empresas cadastradas no segmento de comercio atacadista e varejista cearenses considerando como parÃmetro o ICMS anual resultante das atividades operacionais, com a amostra compreendendo 8.166 empresas no perÃodo 2005-2011. Modelos com dados em painel foram estimados e os resultados permitem inferir que à significante o impacto da atividade de auditoria sobre o montante do ICMS arrecadado pelas empresas, impacto este que parece se dissipar no tempo, o que reflete uma âperda de memÃriaâ das empresas fiscalizadas. Ademais, constatou-se que este grupo de empresas teve um incremento anual mÃdio de 4,37% a 6,10% na arrecadaÃÃo individual, no perÃodo subsequente à fiscalizaÃÃo.
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Garret-Vargas, Juan-Alberto, and Juan-Alberto Garret-Vargas. "La prescripción tributaria como límite temporal a la facultad de fiscalización." Master's thesis, Universidad de Lima, 2015. http://repositorio.ulima.edu.pe/handle/ulima/3144.

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En el presente trabajo de investigación, analizaremos cómo la prescripción actúa como un límite temporal frente a la facultad de fiscalización y determinación con la que cuenta la Administración Tributaria.
Trabajo de investigación
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Embretsen, David, Jakob Lönegren, and Philip Milanius. "Kontrollant - kontrollerad : Avskaffandet av revisionsplikten: Ett bokslut senare." Thesis, Örebro universitet, Handelshögskolan vid Örebro Universitet, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:oru:diva-23379.

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Sammanfattning Problem: Den första november år 2010 avskaffades den lagstadgade revisionsplikten för små aktiebolag i Sverige. Syftet med detta var möjligheten för ökad kostnadseffektivitet och valfrihet för bolagen. Lagförändringen mötte dock motstånd från bland annat Skatteverket som befarade en ökad arbetsbörda och sämre kvalitet på bolagens rapporter. Syfte: Syftet med undersökningen är att bidra till en djupare förståelse för konsekvenserna lagförändringen haft på små aktiebolag och Skatteverkets kontor i Örebro. Metod: Insamling av data har skett genom semi-strukturerade intervjuer med fem små aktiebolag i Örebro samt Skatteverket i Örebro. Aktiebolagen var verksamma både före och efter avskaffandet av revisionsplikten och valdes ut genom en alfabetisk ordnad lista över aktiebolag. Empirin har sedan analyserats genom nyckelorden kvalitet, kontroll, arbetsbörda och kostnadseffektivitet. Slutsats: Lagförändringen har ännu inte påverkat aktiebolagens kostnadseffektivitet eller arbete. Skatteverket har fått en viss ökad arbetsbörda men kvaliteten på redovisningen är den samma som innan. Undersökningen resulterar dock i vetskapen att de små aktiebolagen behåller revisorn tack vare rådgivarrollen och kunskapen denne besitter. Behovet av revision verkar alltså mer bero på vilka kunskapsluckor bolagen måste fylla med avseende på redovisning och rapportering än vad som är lagstadgat. Nyckelord: Revisionsplikt, små aktiebolag, Skatteverket
Abstract Background: The first of November 2010 the statutory auditing was abolished for small companies in Sweden. The reason for this was to give the companies the opportunity to reduce costs and increase their level of freedom of choice. This was met with resistance from the Swedish tax agency, who feared an increase of their workload and a decrease of the quality of the companies’ financial reporting. Purpose: The purpose of this essay is to find a deeper understanding of the consequences that the abolished statutory auditing brought to small companies and the tax office in the city of Örebro. Method: The empirical findings have been collected through semi structured interviews with five small companies and the tax office in Örebro. The companies were active before as well as after the abolishment of statutory auditing and were selected from an alphabetical list. The empirical findings were analysed through the terms quality, control, workload and cost efficiency. Conclusions: The abolishment of statutory auditing has not yet affected the small companies in terms of cost efficiency or workload. The Swedish tax agency has noticed some increase of their workload, but there has been no change in the quality of the companies’ financial reporting. The essay concludes that small companies keep an auditor due to the advisory role and the knowledge the auditor possesses. The need for the companies to consult an auditor seems to a greater extent depend on what knowledge about financial reporting the companies lacks rather than what is required by law. Keywords: Statutory auditing, small companies, Swedish tax agency
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Andersson, Jonna, and Filippa Heberlein. "Revisionsplikt & Skattefel i Sverige : Hur resonerar intressenter på den Sociopolitiska arenan?" Thesis, Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-28904.

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Revisionsplikten för de minsta aktiebolagen i Sverige avskaffades 2010, främst för att minska dessa bolags kostnadsbörda. Detta skapade olika reaktioner hos bolagens externa intressenter, både positiva och negativa. Det sågs som positivt för företagandet i Sverige, men det uttryckes också oro för risken att fel i bokföring och deklarationer skulle öka när en revisor inte längre behövde granska dem. Dessa fel kan resultera i felaktigt redovisad skatt och ett ökat skattefel. I skattefel inkluderas alla fel som har en påverkan på den redovisade skatten, och de kan vara både avsiktliga och oavsiktliga. Skattefel påverkar många runt omkring företaget, bland annat de intressenter som verkar på den sociopolitiska arenan, så kallade Stakekeepers. De har inte någon direkt relation till företagets affärsverksamhet, men de har en indirekt betydelse för företaget genom sitt inflytande över opinion och lagstiftning. Dessa intressenters agerande och ställningstagande är idag ett underbeforskat område inom intressentteorin, och det är viktigt med denna teoretiska kunskap för att skapa förståelse för vad som sker på den sociopolitiska arenan. Då dessa intressenter har inflytande över lagstiftning måste lagstiftarna ta hänsyn till deras åsikter i sina betänkande kring nya lagändringar. Under 2015 ska regeringen göra en utvärdering av revisionspliktens avskaffande 2010, för att eventuellt genomföra en ytterligare höjning av gränsvärdena för revisionsplikt, och därmed göra revision frivillig för fler aktiebolag. Studiens syfte är att beskriva och förklara hur intressenter på den sociopolitiska arenan uppfattar skattefelets utveckling, om och på vilket sätt de relaterar denna utveckling till avskaffandet av revisionsplikten, samt vad som motiverar och påverkar deras ställningstagande vad gäller en eventuell framtida gränshöjning. För att uppfylla detta syfte har studien genomförts med en kvalitativ undersökning i form av intervjuer med fyra olika intressenter från den sociopolitiska arenan. Analysen av den empiriska datan, med stöd i den teoretiska referensramen, resulterade i tre slutsatser. Den första handlar om att de olika uppfattningarna kring skattefelets utveckling hos intressenterna på den sociopolitiska arenan har grund i deras respektive yrkeskunskaper. Den andra handlar om att de drivs och påverkas av sina respektive företrädarskap, främst om de är statligt eller privat företrädande. Den sista slutsatsen handlar om att de faktorer som påverkar hur intressenterna förhåller sig till en eventuell framtida gränshöjning är deras företrädarskap, ansvarstagande samt tillit till större företags redovisning
Mandatory auditing for the smallest limited companies in Sweden was abolished in 2010, mainly to reduce the cost burden for these small companies. This created different reactions among the companies' external stakeholders, both positive and negative. It was seen as positive for business in Sweden, but there was also concerns expressed about the risk of errors in the accounts and the declarations, and that they would increase when an auditor is no longer obligated to review them. These errors can result in improperly recognized tax and increased tax error. Tax error includes all errors that have an impact on the reported tax, and they can be both intentional and unintentional. Tax error affects many parties around the company, including the stakeholders operating in the social political arena, so called Stakekeepers. They do not have any direct relation to the company's business, but they have an indirect impact on the company through its influence on public opinion and legislation. These stakeholders' reactions and standingpoints is today a relatively unexplored area within the stakeholder theory, and this theoretical knowledge is important in order to create an understanding of what is happening on the social political arena. As these stakeholders have influence on legislation, the legislators must take their opinions into account in its reports on new legislative changes. During 2015, the government will undertake an assessment of the abolition of the mandatory auditing in 2010, to possibly conduct a further increase in the limits for mandatory auditing, and thus make the audit optional for more companies. The study aims to describe and explain how stakeholders in the social political arena perceive the tax error development, whether and how they relate this trend to the abolition of the mandatory auditing, and further what motivates and influences their position regarding a possible future limit raise. To meet this objective, the study was performed with a qualitative study in the form of interviews with four different stakeholders from the social political arena. The analysis of the empirical data, with the support of the theoretical framework, resulted in three conclusions. The first is about the different perceptions regarding the tax development among stakeholders in the social political arena, due to their professional skills. The second is that they are driven and influenced by their representation, particularly if they are representing the public or the private sector. The last conclusion is about the factors that affect how the stakeholders relate to a possible future limit raise. These factors are their representation, responsibility and their trust in larger companies accounting.
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Wiik, Therese, and Charlotte Myhrberg. "Vad kommer ett avskaffande av revisionsplikten att innebära?" Thesis, University of Gävle, Department of Business Administration and Economics, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-318.

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Då avskaffandet av den lagstiftade revisionsplikten för småföretag är under utredning, är vårt syfte med denna uppsats att se vad ett avskaffande kan innebära för några utvalda intressenter.


The cancelling of the statutory audit for the small business is under investigation. Our aim with this study is to see what the cancelling will mean for the stakeholders we choosed.

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Books on the topic "Tax auditing"

1

Wollison, Jerrold. Sales tax auditing. Altamonte Springs, Fla: Institute of Internal Auditors Research Foundation, 1991.

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Ola, C. S. Tax planning and auditing in Nigeria. Ibadan: University Press, 1985.

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International Bureau of Fiscal Documentation., ed. Tax auditing handbook: A Dutch perspective. Amsterdam: IBFD, 1996.

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San Francisco (Calif.). Board of Supervisors. Budget Analyst. Airport departure tax. San Francisco, CA: The Analyst, 1992.

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Ojo, Seyi. Tax audits and investigations. Lagos: Chartered Institute of Taxation of Nigeria, 2001.

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Slavkov, Biser Ĭordanov. Tax control. Sofia: UNWE Publishing Complex, 2012.

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Amato, John. Managing state tax audits. Washington, D.C: Tax Management Inc., 1999.

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Adrian, James J. Construction accounting: Financial, managerial, auditing, and tax. 2nd ed. Englewood Cliffs, N.J: Prentice-Hall, 1986.

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Auditor-General, India Comptroller and. Performance audit of Cenvat Credit Scheme: Report of the Comptroller and Auditor General of India for the year ended March 2009. New Delhi: Comptroller and Auditor General of India, 2011.

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Montana. Legislature. Legislative Audit Division. Lodging facility use tax (bed tax): Performance audit. Helena, MT: Legislative Audit Division, State of Montana, 1999.

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Book chapters on the topic "Tax auditing"

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Hashimzade, Nigar, and Gareth Myles. "Using Agent-Based Modeling to Analyze Tax Compliance and Auditing." In Agent-based Modeling of Tax Evasion, 89–124. Chichester, UK: John Wiley & Sons, Ltd, 2018. http://dx.doi.org/10.1002/9781119155713.ch4.

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Choi, Min, and Sang-Soo Yeo. "A REST Open API for Preventing Income Tax Over-Payment by Auditing Year-End Tax Settlement." In Computer Science and its Applications, 361–70. Dordrecht: Springer Netherlands, 2012. http://dx.doi.org/10.1007/978-94-007-5699-1_36.

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Marghescu, Dorina, Minna Kallio, and Barbro Back. "Using Financial Ratios to Select Companies for Tax Auditing: A Preliminary Study." In Organizational, Business, and Technological Aspects of the Knowledge Society, 393–98. Berlin, Heidelberg: Springer Berlin Heidelberg, 2010. http://dx.doi.org/10.1007/978-3-642-16324-1_45.

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Morton, Elizabeth, and Michael Curran. "Exemplifying the Opportunities and Limitations of Blockchain Technology Through Corporate Tax Losses." In Handbook of Big Data and Analytics in Accounting and Auditing, 177–205. Singapore: Springer Nature Singapore, 2023. http://dx.doi.org/10.1007/978-981-19-4460-4_9.

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Yesilcelebi, Gul, and Nazli Keyifli. "The Relationship between Corruption and Tax Burden: The Moderator Effect of Strength of Auditing and Reporting Standards." In The Impact of Globalization on International Finance and Accounting, 273–79. Cham: Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-68762-9_29.

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"Tax Research for Compliance and Tax Planning." In Accounting & Auditing Research and Databases, 163–213. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119203643.ch5.

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Lin, Z. Jun, David C. Yang, and Liyan Wang. "Taxation and Tax Returns." In Accounting and Auditing in China, 161–91. Routledge, 2018. http://dx.doi.org/10.4324/9780429464621-8.

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Kartiko, E., L. Nurlaela, H. S. Hanifah, M. Romdhon, and S. Yantika. "Self-assessment systems, tax auditing, and tax evasion." In Managing Learning Organization in Industry 4.0, 249–54. Routledge, 2020. http://dx.doi.org/10.1201/9781003010814-45.

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"Grant Accounting and Auditing." In Not-for-Profit Accounting, Tax, and Reporting Requirements, 111–26. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2012. http://dx.doi.org/10.1002/9781118386743.ch12.

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Demirci, Orçun Avcı and Zeynep. "Advantages of Tax Audit." In Contemporary Issues in Public Sector Accounting and Auditing, 131–41. Emerald Publishing Limited, 2021. http://dx.doi.org/10.1108/s1569-375920200000105009.

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Conference papers on the topic "Tax auditing"

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Ivanov, Viktor V., Natalia V. Pokrovskaia, and Nadezhda A. Lvova. "Tax Potential of a State: Development Factors." In 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.15.

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Darushin, Ivan, and Natalia S. Voronova. "Thin Capitalization: Financial Innovation Versus Tax Rules." In 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.5.

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Manthey, Johannes, and Dirk Kiesewetter. "Tax Transparency - an Analysis of the Luxleaks Firms." In 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.33.

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Mierzejewska, Maałgorzata. "Taxation System in Poland: Ways of Reducing the Tax Gap." In 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.35.

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Uzun Kocamış, Tuğçe, and H. Muhammet Kekeç. "The Impact of Electronic Taxation on Tax Auditing: The Case of Turkey." In International Conference on Eurasian Economies. Eurasian Economists Association, 2017. http://dx.doi.org/10.36880/c08.01911.

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The advances in information and information technology provide companies with both speed and optimal benefit by using the internet intensively for every stage of their commercial activities and for all kinds of transactions. In order to reduce tax losses, it is necessary to utilize information technologies to develop new audit methods and techniques and to follow new practices in the world. It has become compulsory for public institutions to keep pace with the evolving information technology and to form the necessary information infrastructure. E-applications prevent tax evasion and ensure tax incomes of countries not only to increase the quality of public service but also increase the taxpayer's transaction speed. With the transfer of taxpayers to electronic book and electronic document in order to conduct an effective tax audit and to obtain tax revenue studies on the establishment of a structure that is effective, fast working and using computer technologies well in the struggle with the informal economy are carried out by the tax administration. In our work, electronic tax applications and tax audit in Turkey are explained under general headings and the process of transition to electronic tax audit is taken as basis on the basis of applications in the world. As a result, the contribution of computer and internet technology to the effectiveness of tax audit is an unquestionable reality.
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Lvova, Nadezhda A., Natalia V. Pokrovskaia, and Viktor V. Ivanov. "Unconventional Tax Mechanisms in a Secular State: Prospects of Adaptation in Russia." In 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.32.

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Gorbushina, Svetlana, and Dyukina Tatiana. "The Special Tax Regime as a Factor of Business Activity in Modern Russia." In 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.8.

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Braūna, Inta, and Jaūlija Pouha. "Update on Tax Control Practice in Latvia in the Scope of VAT Directive 2006/112/EC." In 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.3.

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Dias, Paulo Jorge Varela Lopes. "The effect of auditing on tax corrections: Empirical evidence of Portuguese private companies." In 2017 12th Iberian Conference on Information Systems and Technologies (CISTI). IEEE, 2017. http://dx.doi.org/10.23919/cisti.2017.7976064.

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Gubar, Elena, Suriya Kumacheva, Ekaterina Zhitkova, and Olga Porokhnyavaya. "Propagation of information over the network of taxpayers in the model of tax auditing." In 2015 International Conference "Stability and Control Processes" in Memory of V.I. Zubov (SCP). IEEE, 2015. http://dx.doi.org/10.1109/scp.2015.7342116.

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Reports on the topic "Tax auditing"

1

Beron, Kurt, Helen Tauchen, and Ann Dryden Witte. A Structural Equation Model for Tax Compliance and Auditing. Cambridge, MA: National Bureau of Economic Research, April 1988. http://dx.doi.org/10.3386/w2556.

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Okada, Yoshiyasu. The Japanese Tax Administration. Inter-American Development Bank, June 2002. http://dx.doi.org/10.18235/0010595.

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This document gives an overview of organizational structure of the National Tax Agency (NTA) in Japan, which administers assessment and collection of all national taxes (except for customs duty, tonnage due and special tonnage due). It also discusses the assessment system and auditing functions and procedures, as well as the appeals process.
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Ravikumar, B., and Yuzhe Zhang. Optimal Auditing and Insurance in a Dynamic Model of Tax Compliance. Federal Reserve Bank of St. Louis, 2011. http://dx.doi.org/10.20955/wp.2011.020.

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Battaglini, Marco, Luigi Guiso, Chiara Lacava, Douglas Miller, and Eleonora Patacchini. Refining Public Policies with Machine Learning: The Case of Tax Auditing. Cambridge, MA: National Bureau of Economic Research, December 2022. http://dx.doi.org/10.3386/w30777.

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Motta Café, Renata, Anastasiya Yarygina, and Lisseth Escalante. Leveraging Data to Improve Tax Compliance for Micro and Small Firms: Evidence from Brazil. Inter-American Development Bank, June 2024. http://dx.doi.org/10.18235/0013027.

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A large body of research has estimated the effects on tax collection of informing taxpayers of their obligations. This paper examines the effects on voluntary tax payments of providing taxpayers with information on their obligations that is collected through massive information cross-checking rather than traditional auditing. This information is inexpensive to collect, but may not be sufficiently accurate to promote taxpayer compliance. We conducted a randomized controlled trial to evaluate the effectiveness of self-regularization interventions on tax compliance among simplified tax regime firms. We examine the treatments that use this information in three different ways: messaging, providing tax compliance manuals, and assisted regularization, in which tax auditors assist taxpayers in the self-regularization process. We find that assisted regularization increased the reported monthly income by 20 percent (US$1,160), which also nearly closed the tax evasion gap and reduced inconsistencies in tax declarations by 67 percent (37-point reduction). The manual and message interventions had positive, albeit smaller, effects. While the assisted regularization intervention had the largest effects, a cost-effectiveness analysis reveals that this intervention is not optimal for smaller firms because of the costs incurred by the tax authority. No effects were observed on firms' tax compliance in declarations filed in the post- intervention periods.
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