Journal articles: '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> </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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Lei, Keqing. "Big data Research on the Application of Tracking Policy Audit in the Implementation of Tax Reduction and Fee." Frontiers in Business, Economics and Management 12, no. 3 (January 16, 2024): 225–28. http://dx.doi.org/10.54097/r8ywo7v1.

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Since 2018, chinese government have conducted tracking audits on the implementation of tax reduction and fee reduction policies, facing the challenges of insufficient audit resources and massive unstructured data storage. This article attempts to introduce big data technology into tracking audit policies. This article elaborates on the importance and urgency of tracking and auditing the implementation of tax and fee reduction policies. The impact of big data technology in the field of auditing on the tracking and auditing of the implementation of tax and fee reduction policies is also discussed. It is proposed that auditing agencies should apply big data technology to the tracking and auditing of the implementation of tax and fee reduction policies. And we also attempted to design an audit plan based on Neo4j graphical database technology, which includes audit objectives and scope, audit content and focus, specific big data audit steps and audit results. In response to the problems that hinder the application of big data technology, suggestions have been put forward to improve the standardization of the data process system, actively promote more efficient big data technology, and increase the training of big data audit talents.

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Khlif, Hichem, and Achraf Guidara. "Quality of management schools, strength of auditing and reporting standards and tax evasion." EuroMed Journal of Business 13, no. 2 (July 2, 2018): 149–62. http://dx.doi.org/10.1108/emjb-05-2017-0017.

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Purpose The purpose of this paper is to examine the relationship between the quality of management schools and tax evasion and tests whether the strength of auditing and reporting standards moderates such a relationship. Design/methodology/approach Tax evasion is measured using the macro-indirect approach based on Schneider, Buehn and Monterngro (2010). The quality of management schools is collected from The Global Competitiveness Report for 2014-2015. Findings On the basis of sample of 137 countries, the authors document that the level of tax evasion is negatively associated with the quality of management schools and the strength of auditing and reporting standards. When the authors distinguish between low- and high-strength of auditing and reporting standards countries, the authors find that the negative and significant association remains stable only for high-strength of auditing and reporting standards countries. Practical implications These results imply that the quality of management schools through its output (managers, fiscal controllers, auditors and businessmen) may increase the tendency of individuals in a given country to comply with tax rules and that legal enforcement may affect the ethical behaviours of these actors with regard to tax evasion. Originality/value The empirical findings have policy implications for governments with high levels of tax evasion since they highlight the importance of the quality of higher educational system in shaping tax compliance behaviour.

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Porto, Edoardo Di, Nicola Persico, and Nicolas Sahuguet. "Decentralized Deterrence, with an Application to Labor Tax Auditing." American Economic Journal: Microeconomics 5, no. 1 (February 1, 2013): 35–62. http://dx.doi.org/10.1257/mic.5.1.35.

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This paper studies a new strategic auditing game in which atomistic auditors maximize the success rate of audits, and provides a method to calibrate its parameters based on audit data. Calibrating the model to Italian auditing data, we provide an estimate of tax evasion based on (non-random) audit data alone. Counterfactual simulation of the model quantifies the costs and benefits of alternative auditing policies. We compare decentralized enforcement with a counterfactual “commitment policy,” and compute the loss from the former. (JEL H25, H26, M42)

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Zakariya’u Gurama. "TACTICAL INPUTS FOR INTERNAL AUDIT PERFORMANCE IN TAX ADMINISTRATION." Asia Proceedings of Social Sciences 4, no. 3 (November 22, 2019): 132–34. http://dx.doi.org/10.31580/apss.v4i3.1056.

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Tactical inputs are strategies that internal auditors in an organization would have required that could induce his auditing performance efficiency. The tactical inputs or strategy are said to be an umbrella of patterns required by an internal auditor to achieve the purpose, goals, and objectives of the auditing functions in respect of planned activities performed in an organization. Setting right audit tactical strategies and implementing them accordingly is one of the main challenges confronting auditing activities and auditors efficiency in achieving their goals and objectives in various organizations around the world (Pitt, 2014). In view of that, internal auditors tactical plans are required to be logically and systematically articulated, well-structured, and feasibility achievable in an organization. Therefore, internal audit tactical strategy is an important mechanism to auditors that play a vital role in achieving an efficient performance of auditing function in striking a balance while performing a predetermined function in an organization (Terra & Passador, 2016).

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Taha, Hazem. "The impact of the quality of audit firms peer-review on tax evasion." International Journal of Accounting and Economics Studies 6, no. 1 (December 5, 2017): 8. http://dx.doi.org/10.14419/ijaes.v6i1.8545.

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This study examines the quality of audit firms peer-review impact on the audit activity on firms to disclose fair financial reports which will influences tax revenue of the countries and to reduce the Tax evasion. Audit Firms peer-review play a significant role in the countries tax evasion. The Audit Firms peer-review ensure that different investors and business in nations are confident and knowledgeable when making business decisions. The AICPA Peer Review is committed to improving the quality of auditing and accounting services. The program is a universal assessment whose value in serving the interest public and companies lies in its remedial and educational nature. Audit Firms peer-review has an impact on the collection of revenue considering the tests, there is an importance in the association between tax collected after auditing and before auditing. This demonstrates that there is increase in revenue collection after quality audit.

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Pavluchenko, Tatyana N. "TAX AUDIT AS A COMPETITIVE AUDITING SERVICE." VESTNIK OF VORONEZH STATE AGRARIAN UNIVERSITY 1, no. 60 (August 2019): 218–25. http://dx.doi.org/10.17238/issn2071-2243.2019.1.218.

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Hashimzade, Nigar, Zhanyi Huang, and Gareth D. Myles. "Tax fraud by firms and optimal auditing." International Review of Law and Economics 30, no. 1 (March 2010): 10–17. http://dx.doi.org/10.1016/j.irle.2009.08.002.

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BAYER, RALPH-C. "FINDING OUT WHO THE CROOKS ARE — TAX EVASION WITH SEQUENTIAL AUDITING." Singapore Economic Review 51, no. 02 (August 2006): 195–227. http://dx.doi.org/10.1142/s0217590806002305.

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This paper investigates multi-item moral hazard with auditing contests.s Although the presented model is widely applicable, we choose tax evasion as an exemplary application. We introduce a tax-evasion model where tax authority and taxpayer invest in detection and concealment. The taxpayers have multiple potential income sources and are heterogeneous with respect to their evasion scruples. The tax authority — unable to commit to an audit strategy — observes a tax declaration and chooses its auditing efforts. We show that the tax authority prefers to audit source by source until it finds evidence for evasion to conduct a full-scale audit thereafter. Furthermore, we provide an explanation for why economic actors engage in both the formal and informal sector at the same time.

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Novri Rahmi, Azwirman, and Novriadi. "Effect Of Good Corporate Governance (GCG), Corporate Social Responsibility (CSR) Disclosure, And Intellectual Capital On Tax Avoidance." Jurnal Akuntansi 14, no. 1 (February 24, 2024): 25–41. http://dx.doi.org/10.33369/jakuntansi.14.1.25-41.

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Tax avoidance is a legal and safe strategy for taxpayers, since it does not conflict with the established tax terms. This study aims to test and analyze the effect of corporate governance by selecting variabel of the board of independent commissioners and auditing committees, disclosure of social responbility and intellectual capital on tax evoidance on transport and logistics companies registered at the Indonesian stock exchange 2019-2021. The study includes quantitative work with an associative approach that uses detailed financial statements annully. The population of the study included 30 transport and logistics companies listed in the Indonesia stock exchange period 2019-2021. Research sample were selected using purposive sampling technique to be obtained by 10 companies that met the study criteria over a time span of 20192021. Data analysis uses a double linear regression analysis techniques in which result significantly variable independent council of commissioners, auditing committees, and disclosure of social responbility do not affect tax avoidance. Whereas intellectual capital variables have significant impact on tax avoidance. Simultaneous variables of the independent council of commissioners, auditing committees, disclosure of social responbility and intellectual capital affect tax avoidance.

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Lipatov, Vilen. "Compatibility in tax reporting." European Journal of Management Issues 25, no. 2 (June 25, 2017): 92–102. http://dx.doi.org/10.15421/191713.

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Purpose – to describe a compliance-monitoring equilibrium in presence of compatibility costs in a setting when managers and other parties have different attitude towards compliance. Design/Method/Approach. Classical game theory – Nash equilibrium. Findings. If compatibility costs are small, there exist a unique stable Nash equilibrium of the game between the tax authority and a population of heterogeneous firms. In this equilibrium, the relation between compatibility costs and compliance is non-monotonic and depends on the curvature of auditing function. However, compatibility costs reduce non-compliance in low cheating regimes and may enhance it when many firms are cheating. Limitations. The model is at high level of abstraction and neglects many important detail that characterize each field where it could be potentially applied. Theoretical implications. The results provide one rationale for developing countries to be cautious with employing refined auditing schemes and for developed countries to promote complicated accounting procedures. Originality/value. Compatibility costs are not previously considered in economic analysis of compliance. Paper type – conceptual.

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Purwanto, Purwanto, and Hasna Safira. "Analysis of Corporate Taxpayer Compliance and Its Implication to Self-Assessment System Implementation." International Journal of Economics Development Research (IJEDR) 1, no. 3 (December 20, 2020): 213–24. http://dx.doi.org/10.37385/ijedr.v1i3.131.

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Self-Assessment System will run effectively if the law implementation such as auditing the taxpayers and enforcing the tax sanction are done optimally. This study aims to examine the impact of tax audit and tax sanctions on corporate taxpayer’s compliance and its implication to Self-Assessment System implementation in Tax Officer Bandung Karees. The technique of data collection and sampling was done purposively by using questionnaires on Google Form and 110 respondents were obtained. The analysis method used was path analysis. The result showed that both tax audit and tax sanction had a significant effect on corporate taxpayer’s compliance by 60.10% and the remaining 39.90% was influenced by other variables. Tax audition had a direct relationship with Self-Assessment System implementation, while tax sanction has an indirect relationship with the implementation of Self-Assessment System, with corporate taxpayer’s compliance variable as an intervening variable. If both independent variables are consistently conducted, there will be a significant impact to Corporate Taxpayer Compliance, so that the tax revenue target can be achieved as soon as possible. Keywords: Corporate Taxpayer Compliance, Self-Assessment System, Tax Audit, Tax Sanction

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Vrzina, Stefan. "The role of auditing in detecting tax evasion." Skola biznisa, no. 2 (2016): 69–86. http://dx.doi.org/10.5937/skolbiz2-12145.

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Saranti, Aggeliki, Theodore Pelagidis, and Michael Mitsopoulos. "Efficiency in the tax-auditing administration in Greece." International Journal of Decision Sciences, Risk and Management 7, no. 1/2 (2017): 123. http://dx.doi.org/10.1504/ijdsrm.2017.084011.

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Mendoza, Juan P., Jacco L. Wielhouwer, and Erich Kirchler. "The backfiring effect of auditing on tax compliance." Journal of Economic Psychology 62 (October 2017): 284–94. http://dx.doi.org/10.1016/j.joep.2017.07.007.

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Stö, Sven, and Christian Traxler. "Tax Evasion and Auditing in a Federal Economy." International Tax and Public Finance 12, no. 4 (August 2005): 515–31. http://dx.doi.org/10.1007/s10797-005-1542-0.

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Steller, Marcel, and Erich Pummerer. "Auditor’s Income Taxation and Audit Quality." SAGE Open 11, no. 3 (July 2021): 215824402110408. http://dx.doi.org/10.1177/21582440211040833.

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We use an analytical research model to analyze the effect of the auditor’s personal income tax on audit effort. We show that the auditor’s level of care crucially depends on the tax rate and amount of loss recognition. Taxes may cause paradoxical effects on the auditor’s effort, audit quality, and marginal audit fee if profits and losses are taxed differently or in case of risk-averse decision-makers. Therefore, compared with the pretax setting, taxes have distortional effects. Thus, common auditing standards (e.g., International Standards on Auditing framework) will imply diverse audit quality and marginal audit fees depending on the respective national tax law. Our results are relevant for standard setters, auditors, and financial statements’ addressees.

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Evertsson, Nubia. "Is the top leadership of the organizations promoting tax avoidance?" Journal of Financial Crime 23, no. 2 (May 3, 2016): 273–88. http://dx.doi.org/10.1108/jfc-06-2014-0028.

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Purpose This paper aims to study the roles of CEOs, board of directors and accounting/auditing firms in the adoption of tax avoidance schemas. Design/methodology/approach A cross-national analysis with data from 22 countries is used to examine the relationship between tax avoidance and the ethical qualities of the top leadership of the organizations, the firm’s profile and the tax/legal system characteristics. Findings The results show that the board of directors is the actor that contributes more to control tax avoidance cross-nationally, whereas the CEOs’ role to contend this practice is less relevant. The outcomes for accounting/auditing firms reveal that the stronger standards these firms have, the more tax avoidance is observed. Originality/value The methodology (cross-national analysis) and dimensions examined (role of the actors/instances of discretional power) in this inquiry offer a novel perspective to the analysis of tax avoidance, as most scholarly studies have taken a national approach and have mainly focused on studying the characteristics of the firms involved in tax avoidance.

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Quinn, Rachelle. "Auditing in the BRICs." International Journal of Accounting and Financial Reporting 1, no. 1 (January 14, 2015): 1. http://dx.doi.org/10.5296/ijafr.v5i1.6872.

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The “Big Four” international accounting firms typically provide audit, tax, and advisory services throughout the world. Emerging market growth, specifically in the countries of Brazil, South Africa, and India, is expected to be significant in the upcoming years. In this paper, specific political, economic, socio-cultural, technological, legal, ethical, environmental and geographic factors are considered in each of these countries specifically as they relate to members of the Big Four and their auditing services. Further, Hofstede’s cultural dimensions are evaluated in light of the provision of audit services within Brazil, South Africa, and India. Specific business risks and opportunities are identified for firms in each geographic location discussed.

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Rahim, Hikmawati, and Sri Dewi Anggadini. "The Influence of The Tax System And Tax Audits On Tax Evasion By Corporate Taxpayer." STAR 14, no. 2 (February 26, 2017): 63. http://dx.doi.org/10.55916/jsar.v14i2.13.

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Tax revenue is essential to u.s. national development let us and public expenditure in the country and reflected in the state budget. Therefore, the government continues to boost sources of revenue from § taxes. However, in reality there are many taxpayers who do not comply with the tax laws by tax evasion. The research method used in this thesis is verification method with the quantitative approach. The primary data collection was obtained from questionnaires and interviews. The resulting data were analysed descriptively and statistically with Structural Equation Modelling (SEM) analysis method using Partial Least Square (PLS) 2.0. The result shows that a tax system and tax auditing variable have significant negative eﬀect on tax evasion. Kata Kunci : Tax System, Tax audits, and Tax Evasion

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Bayram Novruzzade, Gulbahar. "THE MAIN PROBLEMS IN TAX ACCOUNTING AND AUDITING IN THE AZERBAIJAN REPUBLIC." SCIENTIFIC WORK 71, no. 10 (October 23, 2021): 69–74. http://dx.doi.org/10.36719/2663-4619/71/69-74.

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Although efforts are made to complete the tax return correctly and ensure that taxes are paid, problems with inspections and tax arrears can still arise. Problems with the collection of unpaid taxes and the verification of tax returns can be a source of concern for many taxpayers. You can learn how auditors work and what to do if you encounter them from the following sources: 1. what happens if taxpayers fail to pay, 2. how tax collections work, 3. how to apply to the IRS (internal income system) transaction 4. can learn about tax evasion and fraud. Key words: Tax, auditing, problems, control, economy

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Van Brederode, Robert F. "Legal Aspects of Statistical Sampling in Tax Compliance Auditing." Intertax 42, Issue 1 (January 1, 2014): 18–27. http://dx.doi.org/10.54648/taxi2014002.

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Sampling is in essence an estimation of tax compliance. Taxpayers may be either in a position of underpayment, overpayment or zero payment. There is a direct correlation between the level of accuracy of the sample and the accuracy level of the underlying documents. After providing a short explanation of a statistical sample, this article examines whether sampling should be allowed and, if so, under what conditions, as sampling is an estimation method and does not provide exact information on the tax position of the taxpayer. Discussed are the role of the allocation of the burden of proof, the type of tax, the principle of fair play, the influence of the confidence interval, and the risk of inaccuracy. Separate discussions are offered on the use of sampling for the determination of interest and penalty payments, and on the issue of extrapolation of sampling results. The author supports the use of sampling agreements between taxpayers and tax authorities, because it clarifies the terms under which the sampling will take place and will likely increase understanding of the process by the taxpayer and, thus, his acceptance of the outcome.

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Lisi, Gaetano. "Tax Audits, Tax Rewards and Labour Market Outcomes." Economies 11, no. 2 (February 10, 2023): 60. http://dx.doi.org/10.3390/economies11020060.

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This theoretical paper studies the relation between tax audits and labour market outcomes (job creation and unemployment) in an economy that contemplates penalties for firms that evade taxes and rewards for firms that comply with tax rules. Intuitively, the simultaneous presence of penalty and reward amplifies the role of auditing, since tax audits allow both punishing tax-evading firms and rewarding fiscally honest firms. Indeed, the presence of tax rewards can make the effect of tax audits on firms’ net profits positive. However, the effect of tax audits on labour market outcomes is ambiguous. By setting the choice of optimal fiscal policy in a different and original way, this paper is able to derive a formula for the audit rate—consistent with the budget constraint—that makes the relation between tax audits and labour market outcomes positive.

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Melikhova, T., and V. Shtepa. "IMPROVING TAXATION, ACCOUNTING AND AUDITING OF VALUE ADDED TAX TO IMPROVE TAX PLANNING." Agrosvit, no. 22 (December 4, 2020): 34. http://dx.doi.org/10.32702/2306-6792.2020.22.34.

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HUSEYNLİ, Seymur. "E-Commerce and Tax Audit; The Effects of Digital Goods on Tax Auditing." JOURNAL OF CURRENT DEBATES IN SOCIAL SCIENCES 4, no. 1 (January 1, 2022): 33–47. http://dx.doi.org/10.37154/cudes.2021.30.

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Magablih, Ali Mustafa. "Role of the External Auditor in Maximizing Budget Revenues Jordan as a Case Study." Journal of Public Administration and Governance 10, no. 1 (February 17, 2020): 182. http://dx.doi.org/10.5296/jpag.v10i1.16491.

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External audit is an important factor in maximizing, collecting and increasing the efficiency of the financial departments with regards to controlling the budget revenues and making them smoother and also in the production of accurate and credible tax data and thus a real and fair taxation that achieves the objectives of different parties. External audit works on increasing and promoting the voluntary tax compliance, detecting and deterring cases of tax evasion, controlling the tax collection process almost completely, reducing the efforts of the tax departments through relying on the tax disclosure which would be provided by the taxpayer after an effective audit process; such a process contributes significantly to the prevention of intentional and unintentional cases of tax evasion resulting from fraud and error in both the tax data provided and the financial data on which data was prepared. This subject was strengthened by a field study based on a questionnaire to test the research hypotheses and reach to a set of findings and recommendations, most important of which is that the external audit has a positive role in improving tax collection through the adaptation of the financial departments on the tax disclosure prepared and approved by the auditor and ensuring the existence of a previous process in this regard that would reduce tax collection costs, contributes to the transition from a comprehensive data auditing to selective auditing and helps to eliminate past tax accumulations.

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Macho-Stadler, Inés, and J. David Pérez-Castrillo. "Optimal tax auditing when some individuals need not file." Economic Design 2, no. 1 (December 1996): 99–115. http://dx.doi.org/10.1007/bf02499127.

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Soltani, Lynda. "The Quality Effect of Auditing on Tax Compliance: Evidence from Tunisian Context." International Journal of Economics and Financial Issues 12, no. 1 (January 11, 2022): 24–27. http://dx.doi.org/10.32479/ijefi.10917.

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Taxation is the subject of complex and evolving regulations. it has become one of the major concerns of any business to better manage its finance, the responsible for corporate governance give an importance to the fiscal in the strategy and management of the company. In recent years, the importance of taxation in the financial and accounting environment is motivated to study the impact of control and transparency of infomation affected by audit quality. We study a sample of 19 companies between 2013 and 2017, the result shows that audit quality improves tax compliance in the Tunisian context while measuring tax evasion by the difference between the statutory tax rate and the effective tax rate. This study finds that tax evasion in Tunisian firms may have decreased with better audit quality.

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Shyhun, Mariia, and Andrii Zhuravel. "Tax Audit and Tax Control: Interaction Model and Legislative Regulation." Oblik i finansi, no. 3(97) (2022): 46–55. http://dx.doi.org/10.33146/2307-9878-2022-3(97)-46-55.

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Calculations for taxes and payments are one of the key areas of accounting and the object of tax control and audit at any enterprise. The interaction of tax inspectors and auditors and their relations with tax-paying enterprises within the framework of their inspection are insufficiently regulated by law. The article is devoted to disclosing the procedures and features of the legislative regulation of tax audit in the system of interaction of taxpayers, control bodies and audit companies. To emphasize the existing features of tax audit carried out by independent audit firms and tax audit carried out by fiscal authorities, the authors use two definitions: tax audit and tax control. Taking into account the differences between the tax audit and tax control, it is recommended to legislate the concept of tax audit and tax consulting services at the level of normative legal acts in the field of audit activity. Based on the data of the conducted survey of accountants, the reasons for fines and VAT surcharges were revealed. The model of the relationship between taxpayers, subjects of audit activity and tax authorities is substantiated and described. Applying this model will increase the quality of independent audit and tax control and the trust of stakeholders in the financial and tax reporting of enterprises. In addition, it will reduce the financial risks to taxpayers and society's costs for maintaining the tax control system. Within the framework of this model, under certain circumstances, tax authorities can get acquainted with the results of audits by independent auditors drawn up in a separate document in the part of tax calculations. Quality control of an independent tax audit can be carried out by the Body of Public Supervision of Auditing Activities or the Audit Chamber of Ukraine within the framework of general quality control of audit services and indirectly by tax authorities during a tax control. Accordingly, the interaction between these subjects can create additional opportunities to strengthen the quality control of auditing activities as a whole.

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Sumerta Yasa, Putu Gede Arya, and Cokorda Dalem Dahana. "Regional Government Authority Over Collection and Auditing Regional Taxes: Indonesia Legal Perspective." Kertha Patrika 43, no. 1 (April 27, 2021): 37. http://dx.doi.org/10.24843/kp.2021.v43.i01.p03.

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Taxes as a source of State revenue are very important objects because most of the types of State revenue come from taxes. Due to this condition, it is necessary to have firm regulation for both tax authorities and taxpayers to maximize revenue from the tax sector. This writing aims to analyze the legality aspects of local government authorities in collecting and auditing local taxes. This is a normative legal research with a statutory approach and a conceptual approach. The results show that local government has the authority to collect local taxes as a consequence of the concept of regional autonomy, which emphasized that regional revenue is a source of financing for regional development. The Law of Local Taxation and Retribution provides greater authority to regions than before in administering regional taxes and levies. The enactment of the Regional Government Law and the Central and Regional Financial Balancing Law then regulates the expansion of tax objects and the determination of tax rates. Meanwhile, audit action in regional taxation is one of the efforts to save financial management by testing the correctness of the sustainability of financial planning and operations that are recorded in the form of taxpayer financial statements. This audit effort is part of the tax collection process regulated in the General Provisions and Tax Procedures in an effort to enforce central and regional tax collection.

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Muhammadi, Abdul Haris, Zahir Ahmed, and Ahsan Habib. "Multinational transfer pricing of intangible assets: Indonesian tax auditors’ perspectives." Asian Review of Accounting 24, no. 3 (September 12, 2016): 313–37. http://dx.doi.org/10.1108/ara-10-2014-0112.

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Purpose The purpose of this paper is to examine the challenges faced by Indonesian tax auditors in auditing multinational transfer prices of intangible assets. This study then explores the suitability of mechanisms currently used by Indonesian tax auditors to ensure appropriate tax audit adjustments. Design/methodology/approach The authors use a qualitative research method involving semi-structured and open-ended interviews with the tax auditors in Indonesia. The authors also include some Indonesia court decisions pertinent to the research question above. Findings Findings indicate that Indonesian tax auditors face a number of difficulties during the audit of transfer pricing cases derived from intangible property, including a lack of transparency in taxpayers’ bookkeeping; limited taxpayer cooperation in providing data and documents; transfer pricing regulations; and problems related to organization and human resources. The study also finds that Indonesian tax auditors and tax officials handle transfer pricing cases by using a legal basis as reference and by performing a number of activities, including among others, comparable analysis. Originality/value The findings of this study should assist policy makers to improve the quality of transfer pricing audit. Also, tax auditors and account representatives who do not have enough experience in auditing transfer pricing cases derived from intangible property rights might use the outcomes of this study as a guide for dealing with those cases.

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Kumacheva, Suriya Sh, and Galina A. Tomilina. "Information Collecting and Dissemination in the Network of Taxpayers: Bayesian Approach." Contributions to Game Theory and Management 14 (2021): 236–56. http://dx.doi.org/10.21638/11701/spbu31.2021.18.

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The current research is based on the assumption that the result of tax inspections is not only collection of taxes and fines. The information about audited taxpayers is also collected and helps to renew a priori knowledge of each agent's evasion propensity and obtain new a posteriori estimate of this propensity. In the beginning of the following tax period the fiscal authority can correct auditing strategy using updated information on every taxpayer. Each inspection is considered as a repeated game, in which the choice of agents to audit is associated with their revealed tendency to evade. Taxpayers also renew the information on the number of inspected neighbors using their social connections, represented by networks of various con gurations, and estimate the probability of auditing before the next tax period. Thus, the application of the Bayesian approach to the process of collecting and disseminating information in the network of taxpayers allows to optimize the audit scheme, reducing unnecessary expenses of tax authority and eventually increasing net tax revenue. To illustrate the application of the approach described above to the indicated problem, numerical simulation and scenario analysis were carried out.

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Engström, Per, Katarina Nordblom, Henry Ohlsson, and Annika Persson. "Tax Compliance and Loss Aversion." American Economic Journal: Economic Policy 7, no. 4 (November 1, 2015): 132–64. http://dx.doi.org/10.1257/pol.20130134.

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We study if taxpayers are loss averse when filing returns. Preliminary deficits might be viewed as losses assuming zero preliminary balances as reference points. Swedish taxpayers can to try to escape such losses by claiming deductions after receiving information about the preliminary balance. Using a regression kink and discontinuity approach, we study data for 3.6 million Swedish taxpayers for 2006. There are strong causal effects of preliminary tax deficits on the probability of claiming deductions. Compliance will increase and auditing costs will be reduced if preliminary taxes are calibrated so that most taxpayers receive refunds. (JEL H24, H26)

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Royalty, Kent W., and Dianna Ross. "Can Other Religions Boldly Go Where Only Scientology Has Gone Before?: A Relatively New Church Pioneers a Tax Break for Religious Education." ATA Journal of Legal Tax Research 3, no. 1 (January 1, 2005): 22–34. http://dx.doi.org/10.2308/jltr.2005.3.1.22.

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Members of the 50-year old Church of Scientology are currently enjoying a tax deduction for payments for religious training that other religions can perhaps only dream about. Scientologists are currently allowed a tax deduction for amounts spent for required religious training, whereas taxpayers of other religions have been denied attempts to deduct amounts spent on religious education. Startling to many, Scientologists were granted this deduction in a private IRS ruling, despite the Supreme Court holding that payments for Scientology auditing and training were not deductible as charitable contributions. This article discusses: • the conflict between the IRS and Scientology that resulted in the ability of Scientologists to deduct payments for “auditing and training” as charitable contributions, • the frustrated attempts by members of other religions to gain comparable treatment, • the Tax Court and the Supreme Court rulings on related issues, and • the needed change to the relevant standard to accomplish more equitable treatment among taxpayers.

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Кочинев, Юрий, and Yuriy Kochinev. "Meeting the ISA 550 «Related Parties» Requirements Taking into Account the National Jurisdiction." Auditor 4, no. 7 (July 31, 2018): 31–33. http://dx.doi.org/10.12737/article_5b504801b4e370.91308881.

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The article analyzes the requirements of the International Standards on Auditing (ISA) 550 «Related parties», as well as the regulations of the Russian tax legislation with respect to transactions with related parties. Recommendations to the auditor on an estimation of possible tax consequences as a result of realization of operations with the connected parties are offered.

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Coyne, Joshua G., Scott L. Summers, Brady Williams, and David A. Wood. "Accounting Program Research Rankings by Topical Area and Methodology." Issues in Accounting Education 25, no. 4 (November 1, 2010): 631–54. http://dx.doi.org/10.2308/iace.2010.25.4.631.

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ABSTRACT: This paper makes two novel contributions to ranking accounting research programs constructed from publication counts in top journals (AOS, Auditing, BRIA, CAR, JAE, JAR, JATA, JIS, JMAR, RAST, and TAR). In contrast to previous studies, we recognize the mobility of intellectual assets tied to the human capital of accounting researchers, and therefore base our rankings on the researchers’ current affiliations rather than their affiliations at the time of publication. Also, we categorize each article written by topical area (auditing, financial, managerial, accounting information systems, tax, and other) and by methodology (analytical, archival, experimental, and other) and provide separate accounting program rankings by topical area and by methodology. These two innovations provide a rich, centralized information resource for decision-makers—both institutional and individual—in choosing how to allocate time, resources, and expertise.

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DUBIN, JEFFREY A., and LOUIS L. WILDE. "AN EMPIRICAL ANALYSIS OF FEDERAL INCOME TAX AUDITING AND COMPLIANCE." National Tax Journal 41, no. 1 (March 1, 1988): 61–74. http://dx.doi.org/10.1086/ntj41788709.

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Benkraiem, Ramzi, Ali Uyar, Merve Kilic, and Friedrich Schneider. "Ethical behavior, auditing strength, and tax evasion: A worldwide perspective." Journal of International Accounting, Auditing and Taxation 43 (June 2021): 100380. http://dx.doi.org/10.1016/j.intaccaudtax.2021.100380.

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KimChungKweon. "Auditor’s cognitive bias in tax auditing decision: An experimental evidence." Journal of Eurasian Studies 14, no. 1 (March 2017): 141–56. http://dx.doi.org/10.31203/aepa.2017.14.1.007.

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Turner, John L., Malcolm Smith, and Bruce Gurd. "Auditing income tax self‐assessment: the hidden cost of compliance." Managerial Auditing Journal 13, no. 2 (March 1998): 95–100. http://dx.doi.org/10.1108/02686909810202782.

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Brown, Carol E. "Guest editor's preface: Expert systems for accounting, auditing, and tax." Expert Systems with Applications 3, no. 1 (January 1991): 1. http://dx.doi.org/10.1016/0957-4174(91)90083-q.

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Journal articles on the topic 'Tax auditing'

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