A strategic perspective on the corporate tax function and tax enforcement / Daniel Dyck. Paderborn, 2025
Inhalt
- Introduction
- Studies of the Dissertation
- Study A
- Introduction
- Model
- Equilibrium
- Tax auditor's audit decision
- Tax manager's tax planning effort
- Board's investment in the Tax Control Framework
- Unique equilibrium
- Results
- Strengthening tax enforcement
- Increasing the quality of the tax audit technology
- Effects on economic outcomes
- Conclusions
- References
- Appendix
- Study B
- Introduction
- Institutional Framework
- Model
- Equilibria
- Economic effects of joint tax audits
- Conclusions
- References
- Appendix A
- Appendix B
- Study C
- Introduction
- Model
- Equilibrium
- Tax authority's enforcement decision
- Controversy manager's dispute resolution decisions
- Tax manager's tax planning effort
- Equilibrium without a controversy manager
- Equilibrium with a controversy manager
- Preferences over tax department design
- Private tax authority information
- Conclusions
- References
- Appendix A
- Appendix B
- Study D