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TAX AUDIT AND TAX EVASION: EVIDENCE FROM TAIWANESE FIRMS
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Journal Article
TAX AUDIT AND TAX EVASION: EVIDENCE FROM TAIWANESE FIRMS
2020
Overview
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
Institute of Economics, Academia Sinica
Subject
