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Reyhaneh Safaei

Paderborn University

Warburger Str. 100

Paderborn, 33098

Germany

TRR 266 Accounting for Transparency

Warburger Straße 100

Paderborn, 33098

Germany

  • Paderborn University

  • TRR 266 Accounting for Transparency

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Is Risk Profiling in Tax Audit Case Selection Rewarded? An Analysis of Corporate Tax Avoidance

TRR 266 Accounting for Transparency Working Paper Series No. 60, WU International Taxation Research Paper Series No. 2021-07
Number of pages: 58 Posted: 27 Aug 2021 Last Revised: 07 Dec 2022
Eva Eberhartinger, Reyhaneh Safaei, Caren Sureth-Sloane and Yuchen Wu
Vienna University of Economics and Business, Paderborn University, Paderborn University and Ludwig Maximilian University of Munich (LMU)
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Abstract:

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tax audits, tax avoidance, tax compliance, tax enforcement, tax risk