This theoretical paper studies the relation between tax audits and labour market outcomes (job creation and …. Intuitively, the simultaneous presence of penalty and reward amplifies the role of auditing, since tax audits allow both punishing … audits on firms' net profits positive. However, the effect of tax audits on labour market outcomes is ambiguous. By setting …

from 2014 to 2017 to investigate whether risk-based tax audits have an incremental effect on tax avoidance beyond … enforcement. Our results suggest that the use of risk-based tax audits is associated with lower tax avoidance when controlling for …-sectional analyses indicate that risk-based tax audits are more effective in countries with low governance quality, high GDP, and low …

from 2014 to 2017 to investigate whether risk-based tax audits have an incremental effect on tax avoidance beyond … enforcement. Our results suggest that the use of risk-based tax audits is associated with lower tax avoidance when controlling for …-sectional analyses indicate that risk-based tax audits are more effective in countries with low governance quality, high GDP, and low …

from 2014 to 2017 to investigate whether risk-based tax audits have an incremental effect on tax avoidance beyond … enforcement. Our results suggest that the use of risk-based tax audits is associated with lower tax avoidance when controlling for …-sectional analyses indicate that risk-based tax audits are more effective in countries with low governance quality, high GDP, and low …