•   Home
  • Proceedings
  • International Conference on Engineering and Business Managem...

International Conference on Engineering and Business Management (EBM 2010 PAPERBACK)

Chengdu,China,China,3.24-3.26,2010

ISBN: 978-1-935068-05-1 Scientific Research Publishing, USA

Paperback 6066pp Pub. Date: March 2010

Category: Engineering

Price: $280

Title: Tax Evasion under Random Audit Switch Uncertain Detection
Source: International Conference on Engineering and Business Management (EBM 2010 PAPERBACK) (pp 5877-5878)
Author(s): Dexuan SUN, Shandong Institute of Business & Technology, Yantai, China 264005
Liming YANG, Shandong Institute of Business & Technology, Yantai, China 264005
Abstract: Abstract：We show that an increase in taxpayer uncertainty about the amount of tax evasion that will be detected if an audit is undertaken increases compliance for prudent taxpayers. If they believe that they will be assessed at least the amount of tax evaded. Thus, a policy that fosters detection uncertainty is more likely to encourage compliance and the higher is the penalty for tax evasion.
Proceedings by Subjects
Resources
Products
Contact us
book@scirp.org
WhatsApp +86 18163351462(WhatsApp)
Click here to send a message to me 1243940697
Book Publishing WeChat
Follow SCIRP
Free SCIRP Newsletters
Copyright © 2006-2024 Scientific Research Publishing Inc. All Rights Reserved.
Top