| 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 |
| URL | https://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. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| NDL1997-032.pdf（457KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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