Revelation of Tax Evasion by Random Audits Report on Main Project, Part 1
Link to article:
Authors:
Eide, Erling, Harald Goldstein, Paul Gunnar Larssen, Jack-Willy Olsen
Year:
2009
Reference:
Frisch Rapport
Number in series: 1
Summary
Firms in three sectors have been subject to random audits by auditors of the Norwegian Tax Authority. The auditing has been carried out according to a detailed procedure securing that the auditors do all controls and file the results in the same manner. The auditing has been carried out in two steps, a simple and cheap control at step 1 and a comprehensive control at step 2. A test shows that the information obtained by the simple controls provides a clear indication of tax evasion revealed at step 2. Logistic regression analyses have been employed to test hypotheses about the effects on tax evasion of various characteristics of the firms (size, age, location, type of economic activity, use of external auditors, etc.).
Project:
Oppdragsgiver: Norges forskningsrådOppdragsgivers prosjektnr.:
Frisch prosjekt: 2142 - Revelation of tax evasion by random audits
ISBN:
978-82-7988-088-2
Financing:
Skattedirektoratet
