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TAX AUDIT AND TAX EVASION: EVIDENCE FROM TAIWANESE FIRMS

Academia economic papers, 2020-12, Vol.48 (4), p.475-509 [Peer Reviewed Journal]

Copyright Institute of Economics, Academia Sinica Dec 2020 ;ISSN: 1018-161X ;EISSN: 1810-4851

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  • Title:
    TAX AUDIT AND TAX EVASION: EVIDENCE FROM TAIWANESE FIRMS
  • Author: Cheng, Yu-chun ; Yang, Tzu-Ting ; Han, Hsing-Wen
  • Subjects: Corporate taxes ; Expenditures ; Tax audits
  • Is Part Of: Academia economic papers, 2020-12, Vol.48 (4), p.475-509
  • Description: This paper examines the causal effect of corporate tax audits on firms' behaviors using a unique corporate tax audit policy in Taiwan, which involves lower audit effort for firms with reported revenues just below 30 million NTD. The study focuses on how firms "control" the cost and expense to minimize their tax burden. To simplify the analysis, we investigate whether there is a significant difference in salary expenditure between the firms which file their tax returns under a unique corporate tax audit policy and those do not. We use the corporate tax return data and income registry data from the Fiscal Information Agency between 2004 and 2014. To reduce the selection bias, the "propensity score matching" method is adopted. We find this policy significantly decreases reported salary expenditure, and leads to annual tax losses of about 2 billion to 3 billion.
  • Publisher: Taipei: Institute of Economics, Academia Sinica
  • Language: Chinese
  • Identifier: ISSN: 1018-161X
    EISSN: 1810-4851
  • Source: Alma/SFX Local Collection
    ProQuest Central
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