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Big Data analytics in IRS audit procedures and its effects on tax compliance : a moderated mediation analysis
Neuman, Erica L.; Sheu, Robert J. - In: The journal of the American Taxation Association : a … 44 (2022) 2, pp. 97-113
Persistent link: https://www.econbiz.de/10013533170
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The effects of prefilled tax returns on taxpayer compliance
Doxey, Marcus M.; Lawson, James G.; Stinson, Shane R. - In: The journal of the American Taxation Association : a … 43 (2021) 2, pp. 63-85
Persistent link: https://www.econbiz.de/10012794344
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The impact of lookup tables on use tax reporting
Fleming, Damon M.; Gill, Steve L. - In: The journal of the American Taxation Association : a … 36 (2014) 2, pp. 117-136
Persistent link: https://www.econbiz.de/10010472049
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Trust and compliance effects of taxpayer identity theft : a moderated mediation analysis
Farrar, Jonathan; Hausserman, Cass; Pinto, Odette - In: The journal of the American Taxation Association : a … 42 (2020) 1, pp. 57-77
Persistent link: https://www.econbiz.de/10012310526
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The effects of a shared interest and regret salience on tax evasion
Brink, William Douglas; White, Richard A. - In: The journal of the American Taxation Association : a … 37 (2015) 2, pp. 109-135
Persistent link: https://www.econbiz.de/10011625698
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The effect of tax authority monitoring and enforcement on financial reporting quality
Hanlon, Michelle Lee; Hoopes, Jeffrey L.; Shroff, Nemit - In: The journal of the American Taxation Association : a … 36 (2014) 2, pp. 137-170
Persistent link: https://www.econbiz.de/10010472046
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Tax decision making under the new burden of proof rules
Magro, Anne M.; Stetson, Beth - In: The journal of the American Taxation Association : a … 26 (2004) 2, pp. 23-42
Persistent link: https://www.econbiz.de/10002524598
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Managerial autonomy and tax compliance : an empirical study on international transfer pricing
Chan, K. Hung; Lo, Agnes W. Y.; Mo, Phyllis Lai Lan - In: The journal of the American Taxation Association : a … 28 (2006) 2, pp. 1-22
Persistent link: https://www.econbiz.de/10003421892
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Influence of accountability and penalty awareness on tax compliance
Sanders, Debra L.; Reckers, Philip M. J.; Iyer, Govind … - In: The journal of the American Taxation Association : a … 30 (2008) 2, pp. 1-20
Persistent link: https://www.econbiz.de/10003876520
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Prior audits and taxpayer compliance : experimental evidence on the effect of earned versus endowed income
Boylan, Scott J. - In: The journal of the American Taxation Association : a … 32 (2010) 2, pp. 73-88
Persistent link: https://www.econbiz.de/10009007454