The Audit of Deferred Taxes as a Signal for Tax Auditors: Tax Compliance Implications for Private and Public Firms

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Blaufus, Kay; Schöndube, Jens Robert; Wielenberg, Stefan: The Audit of Deferred Taxes as a Signal for Tax Auditors: Tax Compliance Implications for Private and Public Firms. Hannover : Institutionelles Repositorium der Leibniz Universität Hannover, 2020. DOI: https://doi.org/10.15488/9782

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Sum total of downloads: 65




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Abstract: 
Using a tax compliance game, we study whether the observability of the taxpayer’s financial accounting information and the statutory auditor’s report affects the tax compliance. We find that firms’ responses differ significantly between private and public firms. Private firms compensate for the reported signals by understating both book and tax valuations. We find that introducing the informative signals does not necessarily increase efficiency. In fact, for private firms, it may also lead to lower tax revenues. For public firms, however, the positive effect of using the informative signals on tax compliance is much more pronounced. The usage of audit reports in addition to financial accounting statements always increases tax revenues from public firms. Regarding changes in book-tax conformity, we find that higher book-tax conformity can lead to higher tax revenues from public firms; however, tax revenues from private firms decrease with higher book-tax conformity.
License of this version: CC BY 3.0 DE
Document Type: report
Publishing status: publishedVersion
Issue Date: 2020
Appears in Collections:GRK Antrag USE

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downloads by country:

pos. country downloads
total perc.
1 image of flag of Germany Germany 47 72.31%
2 image of flag of No geo information available No geo information available 4 6.15%
3 image of flag of Austria Austria 3 4.62%
4 image of flag of United States United States 2 3.08%
5 image of flag of Canada Canada 2 3.08%
6 image of flag of Slovenia Slovenia 1 1.54%
7 image of flag of Panama Panama 1 1.54%
8 image of flag of Korea, Republic of Korea, Republic of 1 1.54%
9 image of flag of Indonesia Indonesia 1 1.54%
10 image of flag of Greece Greece 1 1.54%
    other countries 2 3.08%

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