Topic: Tax compliance

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Tax compliance

This topic currently groups 2 published articles across 1 issues.

Topic coverage 18 active archive topics surfaced from published keywords

Topic Article

Forensic accounting skills and tax evasion detection in Lagos State, Nigeria

Asaolu Taiwo O. • Akinkoye Ebenezer Y. • Akinadewo Israel S.

Volume 08 Issue 02 · 23 Dec 2020

The study investigated the application of Forensic Accounting Skills on Tax Evasion Detection in Lagos State, Nigeria. Data were sourced with the aid of structured questionnaire administered on respondents. The sample s…

Forensic accounting Forensic accounting skills Internally generated revenue Tax compliance Tax evasion

Topic Article

Evaluating risk-based selection methods for tax audits in Poland

Małgorzata Magdalena Hybka

Volume 08 Issue 02 · 23 Dec 2020

Penalty rates and probability of fraud detection are among the most important factors shaping taxpayer’s compliance. While the first of those factors may be directly controlled by tax authorities the second is usu…

Tax compliance tax audit selection methods external risk management public administration