Logo
Munich Personal RePEc Archive

Corporate Tax Evasion: the Case for Specialists

Lipatov, Vilen (2005): Corporate Tax Evasion: the Case for Specialists.

Warning
There is a more recent version of this item available.
[thumbnail of MPRA_paper_14181.pdf]
Preview
PDF
MPRA_paper_14181.pdf

Download (260kB) | Preview

Abstract

Economists agree that accounting specialists are helpful in avoiding taxes. We argue that such help can often be called sophisticated evasion. We analyze it in a game of incomplete information played by tax authority, corporate taxpayers and accounting specialist. When sophisticated evasion is very common, marginal changes in enforcement are not effective, so radical measures are needed for improving compliance. Fines on firms as opposed to specialist are more effective in facilitating such measures. When the evasion is modest, auditing and accounting costs as opposed to fines are more effective in curbing it.

Available Versions of this Item

Atom RSS 1.0 RSS 2.0

Contact us: mpra@ub.uni-muenchen.de

This repository has been built using EPrints software.

MPRA is a RePEc service hosted by Logo of the University Library LMU Munich.