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Executives' personal tax behavior and corporate tax avoidance consistency

Hjelström, Tomas; Kallunki, Juha-Pekka; Nilsson, Henrik; … - In: The European accounting review 29 (2020) 3, pp. 493-520

Persistent link: https://www.econbiz.de/10012263212

What Turns the Taxman On? The Effect of Tax Aggressiveness and Voluntary Audit on Adjustments to the Tax Returns of Private Companies

Ojala, Hannu - 2015

Using a large proprietary data set from the internal records of the Finnish Tax Administration for the fiscal year 2011, we examine the factors that trigger adjustments by the tax authority to the taxable income reported by around 25,000 small private companies. Using that data, we develop a new...

Persistent link: https://www.econbiz.de/10013021224

What turns the taxman on? : tax aggressiveness, financial statement audits, and tax return adjustments in small private companies

Ojala, Hannu; Kinnunen, Juha; Niemi, Lasse; Troberg, Pontus - In: The international journal of accounting : TIJA 55 (2020) 3, pp. 2050011-1-52

Persistent link: https://www.econbiz.de/10012437906

Discussion of "what turns the taxman on? tax aggressiveness, financial statement audits, and tax return adjustments in small private companies"

Radhakrishnan, Suresh; Janakiraman, Surya N. - In: The international journal of accounting : TIJA 55 (2020) 3, pp. 2080003-1-7

Persistent link: https://www.econbiz.de/10012437908

A reply to the discussion of "what turns the taxman on? : tax aggressiveness, financial statement audits, and tax return adjustments in small private companies"

Ojala, Hannu; Kinnunen, Juha; Niemi, Lasse; Troberg, Pontus - In: The international journal of accounting : TIJA 55 (2020) 3, pp. 2080004-1-4

Persistent link: https://www.econbiz.de/10012437913

What Turns the Taxman On? Tax Aggressiveness, Financial Statement Audits and Tax Return Adjustments in Small Private Companies

Ojala, Hannu - 2019

This study examines the effect of tax aggressiveness and voluntary audit of the financial statements on the likelihood of tax adjustments in small private companies. We provide evidence that (1) tax aggressiveness increases the likelihood of the tax authority not accepting taxable income as...

Persistent link: https://www.econbiz.de/10012863484