Auditing the Auditors : Tax Auditors’ Assessments and Incentives

There is room for improvement in the Canadian Revenue Agency's (CRA) auditing process, according to a new report from the C.D. Howe Institute. In “Auditing the Auditors: Tax Auditors' Assessments and Incentives,” author Kenneth J. Klassen proposes that, in addition to traditional measures, the CRA adopt a new metric of success: the ultimate taxes paid after all efforts have been completed, including the appeals process, and any possible court decisions

MoreLess

Year of publication:	2016
Authors:	Klassen, Kenneth J.
Publisher:	[2016]: [S.l.] : SSRN

freely available

Full text |

More access options

doi.org

Check Google Scholar

In German libraries (KVK)

I need help

Extent:	1 Online-Ressource (10 p)
Series:	C.D. Howe Institute ebrie 234
Type of publication:	Book / Working Paper
Language:	English
Notes:	Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments April 5, 2016 erstellt
Other identifiers:	10.2139/ssrn.2765134 [DOI]
Classification:	H11 - Structure, Scope, and Performance of Government ; H26 - Tax Evasion ; H39 - Fiscal Policies and Behavior of Economic Agents. Other
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10012994509