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Sales Tax Compliance and Audit Selection

Murray, Matthew N.

Abstract:

Uses sample selection estimation techniques to identify systematic audit selection rules and determinants of sales tax underreporting. Though based on data from only one state (Tennessee), outcomes are useful in developing and evaluating audit selection results.

Citation

Murray, Matthew N. (1995), Sales Tax Compliance and Audit Selection, National Tax Journal, 48:4, pp. 515-30