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Perceived tax audit aggressiveness, tax control frameworks and tax planning: an empirical analysis

Perceived tax audit aggressiveness, tax control frameworks and tax planning: an empirical analysis

Blaufus, K., Reineke, J. & Trenn, I. (2022): Perceived tax audit aggressiveness, tax control frameworks and tax planning: an empirical analysis, Journal of Business Economics, 93(3), 509-557. https://doi.org/10.1007/s11573-022-01116-6