Audit the taxpayer, not the return: Tax auditing as an expression game
- 30 April 1996
- journal article
- research article
- Published by Elsevier BV in Accounting, Organizations and Society
- Vol. 21 (2-3), 269-287
- https://doi.org/10.1016/0361-3682(95)00023-2
Abstract
No abstract availableThis publication has 8 references indexed in Scilit:
- Organizing Moves in Software Support Hot LinesAdministrative Science Quarterly, 1992
- Organizational Learning and Communities-of-Practice: Toward a Unified View of Working, Learning, and InnovationOrganization Science, 1991
- Tax Compliance and Perceptions of the Risks of Detection and Criminal ProsecutionLaw & Society Review, 1989
- A Note on Enforcement Uncertainty and Taxpayer ComplianceThe Quarterly Journal of Economics, 1988
- Income tax compliance in a principal-agent frameworkJournal of Public Economics, 1985
- The Standard of Objectivity for Internal Auditors: Memory and Bias EffectsJournal of Accounting Research, 1985
- Income tax evasion: a theoretical analysisJournal of Public Economics, 1972
- Crime and Punishment: An Economic ApproachJournal of Political Economy, 1968