دانلود مقاله ممیزی ها، اثربخشی حسابرسی و انطباق مالیاتی پس از حسابرسی
چکیده
مقدمه
مطالعات مرتبط
مبانی نظری
شروع آزمایشی: طراحی، رویه و نمونه
نتایج
نتیجه گیری
منابع
Abstract
Introduction
Related literature
Theoretical foundations
Experimental setup: design, procedure, and sample
Results
Conclusions
References
چکیده
این مطالعه از یک آزمایش آزمایشگاهی برای بررسی تأثیر اثربخشی حسابرسی، یا سهم درآمد اظهار نشده ای که سازمان مالیاتی در حسابرسی تشخیص می دهد، بر انطباق مالیاتی پس از حسابرسی استفاده می کند. همچنین بررسی می‌کنیم که آیا تأثیرات حسابرسی به رفتار گزارش‌دهی مالیات دهندگان قبل از حسابرسی بستگی دارد یا خیر. یافته‌های ما نشان می‌دهد که حسابرسی‌های مالیاتی اثرات متفاوتی بر انطباق پس از حسابرسی دارند و اثربخشی حسابرسی‌ها این پاسخ‌ها را تعیین می‌کند. به این معنا که در حالی که حسابرسی های مؤثر انطباق مالیاتی پس از حسابرسی را افزایش می دهد، حسابرسی های غیرموثر اثر معکوس دارند. ما همچنین دریافتیم که مالیات دهندگان نسبتاً سازگار قوی ترین واکنش رفتاری را به حسابرسی نشان می دهند. نتایج ما نشان می‌دهد که اثرات بازدارنده خاص ممیزی‌های مالیاتی مبهم‌تر از مدل‌های استاندارد و رفتاری انطباق مالیاتی است که این اثرات به اثربخشی حسابرسی‌ها و رفتار گزارش‌دهی قبلی مالیات‌دهندگان وابسته است.
توجه! این متن ترجمه ماشینی بوده و توسط مترجمین ای ترجمه، ترجمه نشده است.
Abstract
This study uses a laboratory experiment to investigate the effect of audit effectiveness, or the share of undeclared income that the tax agency detects in an audit, on post-audit tax compliance. We also study whether the effects of audits depend on a taxpayer's reporting behavior prior to the audit. Our findings show that tax audits have differential effects on post-audit compliance and that the effectiveness of audits determines these responses; that is, while effective audits increase post-audit tax compliance, ineffective audits have the opposite effect. We also find that relatively compliant taxpayers exhibit the strongest behavioral response to audits. Our results indicate that the specific deterrent effects of tax audits are more ambiguous than standard and behavioral models of tax compliance suggest, with these effects dependent on the effectiveness of audits and on the taxpayer's prior reporting behavior.
Introduction
Tax audits are an essential instrument in establishing and maintaining compliance, and increasing the number of audits has direct and indirect effects on taxpayer behavior. Audits have direct effects by raising revenue through the assessment of additional taxes, interest, and penalties on individuals who are audited. Additionally, tax audits have indirect effects by deterring future noncompliance among both audited taxpayers (specific deterrence) and unaudited taxpayers (general deterrence). A growing body of research analyzes these direct and indirect deterrent effects of tax audits, and generally shows that more audits lead to more compliance (Alm, 2019; Slemrod, 2019).
Conclusions
How do audits affect post-audit tax compliance? In this paper we study the specific deterrent effect of tax audits by analyzing two aspects of behavioral responses to enforcement. First, we investigate how ineffective audits that do not detect all undeclared income affect subsequent reporting behavior. Second, we examine the behavioral mechanisms that drive these responses and analyze differential responses of relatively noncompliant, relatively compliant, honest, and dishonest taxpayers. Moreover, our research design also allows us to test whether presenting the risk of detection as a compound risk with uncertain detection affects compliance decisions relative to a decision with certain detection in case of an audit. We investigate these issues in a preregistered laboratory experiment in which taxpayers receive income and decide how much they declare to the tax agency and in which they also face the risk of being audited and fined for undeclared income that is detected on audit. We introduce variation in the audit probability and in the audit effectiveness in order to assess behavioral responses to changes in these factors.