G2TT
来源类型FEEM working papers "Note di lavoro" series
规范类型论文
Independent Auditors as Fiscal Gatekeepers
Luigi Alberto Franzoni
发表日期1997
出处Economy and Society
出版年1997
语种英语
摘要This paper develops a framework for the analysis of gatekeeping in tax enforcement, whereby independent auditors are assigned the duty of certifying taxpayers' reports. The equilibrium of the market for gatekeepers' services is characterised, as well as taxpayers' and auditors' optimal behaviour. The paper discusses the optimal structure of the gatekeeping regime and determines the conditions under which it is socially preferable to direct public enforcement.
特色分类K42,H26
关键词Law enforcement,Tax evasion,Auditing,Collateral liability,Certification
URLhttps://www.feem.it/en/publications/feem-working-papers-note-di-lavoro-series/independent-auditors-as-fiscal-gatekeepers/
来源智库Fondazione Eni Enrico Mattei (Italy)
资源类型智库出版物
条目标识符http://119.78.100.153/handle/2XGU8XDN/116231
推荐引用方式
GB/T 7714
Luigi Alberto Franzoni. Independent Auditors as Fiscal Gatekeepers. 1997.
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