کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
969087 1479479 2009 13 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Tax compliance and firms' strategic interdependence
موضوعات مرتبط
علوم انسانی و اجتماعی اقتصاد، اقتصادسنجی و امور مالی اقتصاد و اقتصادسنجی
پیش نمایش صفحه اول مقاله
Tax compliance and firms' strategic interdependence
چکیده انگلیسی

We focus on a relatively neglected area of the tax-compliance literature in economics, the behaviour of firms. We examine the impact of alternative audit rules on receipts from a tax on profits in the context of strategic interdependence of firms. The enforcement policy can have an effect on firms' behaviour in two dimensions — their market decisions as well as their compliance behaviour. An appropriate design of the enforcement policy can thus have a “double dividend” by manipulating firms in both dimensions.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Journal of Public Economics - Volume 93, Issues 11–12, December 2009, Pages 1131–1143
نویسندگان
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