Perceived tax audit aggressiveness, tax control frameworks and tax planning : an empirical analysis
Kay Blaufus, Jakob Reineke, Ilko Trenn
| Year of publication: |
2023
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|---|---|
| Authors: | Blaufus, Kay ; Reineke, Jakob ; Trenn, Ilko |
| Published in: |
Journal of business economics : JBE. - Berlin : Springer, ISSN 1861-8928, ZDB-ID 2059561-X. - Vol. 93.2023, 3, p. 509-557
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| Subject: | Tax avoidance | Tax compliance management | Tax control framework | Tax enforcement | Steuervermeidung | Steuermoral | Tax compliance | Steuerrecht | Tax law | Steuerplanung | Tax planning | Besteuerungsverfahren | Taxation procedure | Steuerstrafrecht | Criminal tax law | Außenprüfung | Tax audit |
freely available
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1007/s11573-022-01116-6 [DOI] |
| Classification: | H26 - Tax Evasion ; M40 - Accounting and Auditing. General ; M41 - Accounting ; M48 - Government Policy and Regulation |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014259284