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

IF 2 Q2 BUSINESS, FINANCE

International Journal of Accounting Pub Date : 2020-09-11 DOI:10.1142/s1094406020800037

S. Radhakrishnan, S. Janakiraman

引用次数: 1

Abstract

In this discussion of [Ojala, H., Kinnunen, J., Niemi. L, Troberg, P. and Collis, J. (2019). What turns the taxman on? Tax aggressiveness, financial statement audits and tax return adjustments in small private companies. Forthcoming, The International Journal of Accounting], we analytically show that tax evasion can be sustained in equilibrium in a rational expectations setting, and the analytical model to provide interesting future research directions. In addition, we also provide interesting future research directions using the proprietary database by closely examining the authors’ results.

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关于“是什么让税务人兴奋？小型私营公司的税收侵略性、财务报表审计和纳税申报调整”的讨论

在这个讨论中[Ojala, H.， Kinnunen, J.， Niemi。(2019)。是什么让收税员兴奋?小型私人公司的税收侵略性，财务报表审计和纳税申报调整。在即将出版的《国际会计杂志》上，我们分析表明，在理性预期设置下，逃税可以维持在均衡状态，并为分析模型提供了有趣的未来研究方向。此外，我们还通过仔细检查作者的结果，提供了使用专有数据库的有趣的未来研究方向。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

International Journal of Accounting BUSINESS, FINANCE-

CiteScore

1.20

自引率

0.00%

发文量

期刊介绍： The aim of The International Journal of Accounting is to advance the academic and professional understanding of accounting theory, policies and practice from the international perspective and viewpoint. The Journal editorial recognizes that international accounting is influenced by a variety of forces, e.g., governmental, political and economic. Thus, the primary criterion for manuscript evaluation is the incremental contribution to international accounting literature and the forces that impact the field. The Journal aims at understanding the present and potential ability of accounting to aid in analyzing and interpreting international economic transactions and the economic consequences of such reporting. These transactions may be within a profit or non-profit environment. The Journal encourages a broad view of the origins and development of accounting with an emphasis on its functions in an increasingly interdependent global economy. The Journal also welcomes manuscripts that help explain current international accounting practices, with related theoretical justifications, and identify criticisms of current policies and practice. Other than occasional commissioned papers or special issues, all the manuscripts published in the Journal are selected by the editors after the normal double-blind refereeing process.