Measuring tax authority monitoring
Year of publication: |
2022
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Authors: | Finley, Andrew R. ; James, Stekelberg |
Published in: |
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association. - Sarasota, Fla., ISSN 0198-9073, ZDB-ID 900285-6. - Vol. 44.2022, 1, p. 75-92
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Subject: | tax authority monitoring | tax enforcement | unrecognized tax benefits | external monitoring | Theorie | Theory | Besteuerungsverfahren | Taxation procedure | Steuerfahndung | Tax investigation | Steuervermeidung | Tax avoidance |
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