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
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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.

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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.
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