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Keywords: Internal Revenue Service
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Journal Articles
IRS Audit Detection Risk and Firm Tax Behavior: Can Tax Fraud Be Deterred by Increasing IRS Budgets?
Journal of Forensic Accounting Research 1–19.
Published: 21 May 2024
... pro le thus more tax aggression and higher likelihood of tax fraud when they believe IRS scrutiny will be lower. Keywords: corporate taxation; tax avoidance; tax fraud; Internal Revenue Service. I. INTRODUCTION T he Internal Revenue Service (IRS) loses around $500 billion per year due to taxpayer...
