Economic Transitions in Central and Eastern Europe：Any Lessons for the Arab Spring?

Havlík, Peter

doi:10.5760/jjce.50.1_31

Cited by 1 publication

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“…This is particularly relevant to our sample countries, which are or have been transition economies. For these countries, the “transformational recession” that accompanies the transition from a planned economy to a market-oriented economy can, at least partly, explain the lack of a good business environment (Havlik, 2013).…”

Section: Discussionmentioning

confidence: 99%

Audit assurance and tax enforcement

Zhang

2019

JAEE

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Purpose The purpose of this paper is to examine the impact of audit assurance on tax enforcement, which is represented by whether firms have been visited by tax officials and, if so, the total number of inspections per fiscal year. The efficiency of tax administration is further examined by whether it becomes a binding constraint to a firm’s operations. Design/methodology/approach The sample consists of 18,746 firm-year observations from 28 transition and market-based economies in Central-Eastern Europe. The binary logit model, the Poisson model and the ordinal logit model are applied to test the hypotheses. Findings The empirical results show that, while audit assurance does not reduce the probability of being visited by tax officials (regardless of visit times) for the two country groups, firms with audited financial reports meet tax officials less often in market-based economies but not in transition economies. Furthermore, only in market-based economies does audit assurance reduce the probability that tax administration becomes a severe obstacle to firms’ operations. Originality/value This study addresses the relationship between tax administration and audit assurance in market-based and transition countries. One implication of the empirical findings is that audit assurance would add benefits to business environments when countries evolve from transition to market-based economies.

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Section: Discussionmentioning

confidence: 99%

Audit assurance and tax enforcement

Zhang

2019

JAEE

View full text Add to dashboard Cite

show abstract

Economic Transitions in Central and Eastern Europe：Any Lessons for the Arab Spring?

Cited by 1 publication

References 7 publications

Audit assurance and tax enforcement

Audit assurance and tax enforcement

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