Ambiguity, Audit Errors, and Tax Compliance
DC Field | Value | Language |
---|---|---|
dc.contributor.author | Yoon, Sung-Soo | - |
dc.contributor.author | Yoo, Seung-Weon | - |
dc.contributor.author | Kim, Jinbae | - |
dc.date.accessioned | 2021-09-07T13:41:11Z | - |
dc.date.available | 2021-09-07T13:41:11Z | - |
dc.date.created | 2021-06-14 | - |
dc.date.issued | 2011-04 | - |
dc.identifier.issn | 1608-1625 | - |
dc.identifier.uri | https://scholar.korea.ac.kr/handle/2021.sw.korea/112758 | - |
dc.description.abstract | We examine the impact of tax law ambiguity and tax audit errors on tax compliance in a setting where litigation is allowed. A decrease in audit errors discourages aggressive reporting and leads to fewer audits and trials. A reduction in tax ambiguity, however, has indeterminate effects on aggressive reporting and litigation frequencies. A more effective tax audit benefits taxpayers with relatively strong cases but not those with weak ones. A tax cut encourages aggressive reporting and lowers net revenue. An increase in the penalty, however, leads to less aggressive reporting and higher net revenue without making anyone worse off. | - |
dc.language | English | - |
dc.language.iso | en | - |
dc.publisher | CITY UNIV HONG KONG, DEPT ECONOMICS & FINANCE | - |
dc.subject | TAXPAYER COMPLIANCE | - |
dc.subject | INCOME-TAX | - |
dc.subject | ENFORCEMENT | - |
dc.subject | UNCERTAINTY | - |
dc.subject | COMPLEXITY | - |
dc.subject | POLICIES | - |
dc.title | Ambiguity, Audit Errors, and Tax Compliance | - |
dc.type | Article | - |
dc.contributor.affiliatedAuthor | Yoon, Sung-Soo | - |
dc.contributor.affiliatedAuthor | Yoo, Seung-Weon | - |
dc.contributor.affiliatedAuthor | Kim, Jinbae | - |
dc.identifier.doi | 10.1080/16081625.2011.9720871 | - |
dc.identifier.scopusid | 2-s2.0-83755168111 | - |
dc.identifier.wosid | 000291761000002 | - |
dc.identifier.bibliographicCitation | ASIA-PACIFIC JOURNAL OF ACCOUNTING & ECONOMICS, v.18, no.1, pp.11 - 26 | - |
dc.relation.isPartOf | ASIA-PACIFIC JOURNAL OF ACCOUNTING & ECONOMICS | - |
dc.citation.title | ASIA-PACIFIC JOURNAL OF ACCOUNTING & ECONOMICS | - |
dc.citation.volume | 18 | - |
dc.citation.number | 1 | - |
dc.citation.startPage | 11 | - |
dc.citation.endPage | 26 | - |
dc.type.rims | ART | - |
dc.type.docType | Article | - |
dc.description.journalClass | 1 | - |
dc.description.journalRegisteredClass | ssci | - |
dc.description.journalRegisteredClass | scopus | - |
dc.relation.journalResearchArea | Business & Economics | - |
dc.relation.journalWebOfScienceCategory | Business, Finance | - |
dc.relation.journalWebOfScienceCategory | Economics | - |
dc.subject.keywordPlus | TAXPAYER COMPLIANCE | - |
dc.subject.keywordPlus | INCOME-TAX | - |
dc.subject.keywordPlus | ENFORCEMENT | - |
dc.subject.keywordPlus | UNCERTAINTY | - |
dc.subject.keywordPlus | COMPLEXITY | - |
dc.subject.keywordPlus | POLICIES | - |
dc.subject.keywordAuthor | tax ambiguity | - |
dc.subject.keywordAuthor | audit error | - |
dc.subject.keywordAuthor | tax litigation | - |
dc.subject.keywordAuthor | and tax compliance | - |
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