Eberhartinger, Eva; Safaei, Reyhaneh; Sureth, Caren; … - 2021
enforcement. Our results suggest that the use of risk-based tax audits is associated with lower tax avoidance when controlling for … tax enforcement, firm-specific, and country-specific factors. Cross-sectional tests indicate that risk-based tax audit … that countries with a risk-based audit strategy have lower costs of tax enforcement and improve the performance of tax …