税务审计有动态影响吗?来自企业所得税管理数据的证据

IF 5.1 1区 经济学 Q1 ECONOMICS
Christos Kotsogiannis , Luca Salvadori , John Karangwa , Theonille Mukamana
{"title":"税务审计有动态影响吗?来自企业所得税管理数据的证据","authors":"Christos Kotsogiannis ,&nbsp;Luca Salvadori ,&nbsp;John Karangwa ,&nbsp;Theonille Mukamana","doi":"10.1016/j.jdeveco.2024.103292","DOIUrl":null,"url":null,"abstract":"<div><p>Making use of a unique administrative data set consisting of the universe of administrative filings in Rwanda, this paper investigates the impact of tax audits on businesses’ reporting behaviour. The evidence suggests that tax audits have a positive impact on corporate income and corporate tax liabilities reported for three years after the start of the audit process. The results also suggest that the type of audit matters. While ‘comprehensive’ tax audits have a significant positive effect on compliance, ‘narrow-scope’ tax audits exhibit both a positive and a negative effect during a three-year period after the audit, with the net impact being negative. The implication of this, from a tax compliance perspective, is that ‘narrow-scope’ audits are ineffective and that doing more of those and less of comprehensive ones might have a negative impact on tax compliance. Effective tax compliance strategy therefore requires the careful evaluation of all types of audits.</p></div>","PeriodicalId":48418,"journal":{"name":"Journal of Development Economics","volume":null,"pages":null},"PeriodicalIF":5.1000,"publicationDate":"2024-04-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S0304387824000415/pdfft?md5=ca4ec5a5104e42501188308de5557102&pid=1-s2.0-S0304387824000415-main.pdf","citationCount":"0","resultStr":"{\"title\":\"Do tax audits have a dynamic impact? Evidence from corporate income tax administrative data\",\"authors\":\"Christos Kotsogiannis ,&nbsp;Luca Salvadori ,&nbsp;John Karangwa ,&nbsp;Theonille Mukamana\",\"doi\":\"10.1016/j.jdeveco.2024.103292\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<div><p>Making use of a unique administrative data set consisting of the universe of administrative filings in Rwanda, this paper investigates the impact of tax audits on businesses’ reporting behaviour. The evidence suggests that tax audits have a positive impact on corporate income and corporate tax liabilities reported for three years after the start of the audit process. The results also suggest that the type of audit matters. While ‘comprehensive’ tax audits have a significant positive effect on compliance, ‘narrow-scope’ tax audits exhibit both a positive and a negative effect during a three-year period after the audit, with the net impact being negative. The implication of this, from a tax compliance perspective, is that ‘narrow-scope’ audits are ineffective and that doing more of those and less of comprehensive ones might have a negative impact on tax compliance. Effective tax compliance strategy therefore requires the careful evaluation of all types of audits.</p></div>\",\"PeriodicalId\":48418,\"journal\":{\"name\":\"Journal of Development Economics\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":5.1000,\"publicationDate\":\"2024-04-08\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"https://www.sciencedirect.com/science/article/pii/S0304387824000415/pdfft?md5=ca4ec5a5104e42501188308de5557102&pid=1-s2.0-S0304387824000415-main.pdf\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of Development Economics\",\"FirstCategoryId\":\"96\",\"ListUrlMain\":\"https://www.sciencedirect.com/science/article/pii/S0304387824000415\",\"RegionNum\":1,\"RegionCategory\":\"经济学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"ECONOMICS\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Development Economics","FirstCategoryId":"96","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S0304387824000415","RegionNum":1,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"ECONOMICS","Score":null,"Total":0}
引用次数: 0

摘要

本文利用由卢旺达全部行政申报数据组成的独特行政数据集,研究了税务审计对企业申报行为的影响。证据表明,税务审计对审计过程开始后三年内申报的企业收入和企业税负有积极影响。研究结果还表明,审计类型也很重要。虽然 "全面 "税务审计对合规性有显著的积极影响,但 "狭义 "税务审计在审计后的三年内既有积极影响也有消极影响,净影响为消极。从税收遵从的角度来看,这意味着 "窄范围 "审计是无效的,多做 "窄范围 "审计而少做全面审计可能会对税收遵从产生负面影响。因此,有效的税收遵从战略需要对所有类型的审计进行仔细评估。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Do tax audits have a dynamic impact? Evidence from corporate income tax administrative data

Making use of a unique administrative data set consisting of the universe of administrative filings in Rwanda, this paper investigates the impact of tax audits on businesses’ reporting behaviour. The evidence suggests that tax audits have a positive impact on corporate income and corporate tax liabilities reported for three years after the start of the audit process. The results also suggest that the type of audit matters. While ‘comprehensive’ tax audits have a significant positive effect on compliance, ‘narrow-scope’ tax audits exhibit both a positive and a negative effect during a three-year period after the audit, with the net impact being negative. The implication of this, from a tax compliance perspective, is that ‘narrow-scope’ audits are ineffective and that doing more of those and less of comprehensive ones might have a negative impact on tax compliance. Effective tax compliance strategy therefore requires the careful evaluation of all types of audits.

求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
CiteScore
8.30
自引率
4.00%
发文量
126
审稿时长
72 days
期刊介绍: The Journal of Development Economics publishes papers relating to all aspects of economic development - from immediate policy concerns to structural problems of underdevelopment. The emphasis is on quantitative or analytical work, which is relevant as well as intellectually stimulating.
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信