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Tax evasion in the EU countries following a predictive analysis and a forecast model for Slovakia

Dobrovič, Ján; Rajnoha, Rastislav; Šuleř, Petr - In: Oeconomia Copernicana 12 (2021) 3, pp. 701-728

Persistent link: https://www.econbiz.de/10012653896

Predicting the deterrence effect of tax audits : a machine learning approach

Rabasco, Michele; Battiston, Pietro - In: Metroeconomica : international review of economics 74 (2023) 3, pp. 531-556

Persistent link: https://www.econbiz.de/10014311103

A neural network approach for predicting corruption in public procurement

Pastor Sanz, Iván; López Iturriaga, Felix J.; … - In: European journal of international management : EJIM 22 (2024) 2, pp. 175-197

Persistent link: https://www.econbiz.de/10014546180

Pre-Tax Income Forecasts and Tax Avoidance

Baik, Bok - 2013

When analysts issue both earnings and pre-tax income forecasts, they implicitly provide a forecast of income tax expense. We find that these pre-tax income forecasts have a negative (positive) effect on corporate tax avoidance for firms with relatively aggressive (non-aggressive) tax policy. We...

Persistent link: https://www.econbiz.de/10013086122