Concepedia

Tax Audit Efficiency

Tax Audit Efficiency is a performance metric that quantifies the effectiveness and resource optimization of tax audit processes in identifying non-compliance relative to the costs, time, and effort expended.

19

Publications

545

Citations

39

Authors

30

Institutions

Publications per year

2017–2026

9

Parents

Publications

19

Tax Holidays and Tax Noncompliance: An Empirical Study of Corporate Tax Audits in China's Developing Economy

Kalok Chan, Phyllis Lai Lan Mo · The Accounting Review · 2000 · 77 citations

, , +17

The Determinants and Consequences of Tax Audits: Some Evidence from China

Wanfu Li, Jeffrey Pittman, Zi‐Tian Wang · Journal of the American Taxation Association · 2018 · 69 citations · Full text

, , +17

AI-Driven Optimization of Intelligent Supply Chains and Payment Systems: Enhancing Security, Tax Compliance, and Audit Efficiency in Financial Operations

Murali Malempati, Harish Kumar Sriram, Srinivas Rao Challa et al. · SSRN Electronic Journal · 2025 · 55 citations · Full text

, , +17

Benford’s Law: an instrument for selecting tax audit targets?

Christoph Watrin, Ralf Struffert, Robert Ullmann · Review of Managerial Science · 2008 · 45 citations

, , +14

Determinants of Efficiency of Tax’s Collection in Oman

DOAJ (DOAJ: Directory of Open Access Journals) · 2022 · 38 citations

, , +14

1–5 of 19

Authors

39

  1. MD
    Matthew D. Rablen

    Brunel University of London, United Kingdom

    2 publications · 42 citations

    2

    h-index

  2. WL
    Wanfu Li

    Nanjing University of Finance and Economics, China

    2 publications · 80 citations

    2

    h-index

  3. ZW
    Zi‐Tian Wang

    Beijing Normal University, China

    2 publications · 80 citations

    2

    h-index

  4. JP
    Jeffrey Pittman

    Memorial University of Newfoundland, Canada

    2 publications · 80 citations

    2

    h-index

  5. AA
    Agumas Alamirew Mebratu

    Bahir Dar University, Ethiopia

    1 publications · 18 citations

    1

    h-index

1–5 of 39

Institutions

30

  1. Nanjing University of Finance and Economics

    Nanjing, China

    2 h-index

    2 publications

    80 citations

  2. Memorial University of Newfoundland

    St. John's, Canada

    2 h-index

    2 publications

    80 citations

  3. Paderborn University

    Paderborn, Germany

    1 h-index

    2 publications

    20 citations

  4. University of Münster

    Münster, Germany

    1 h-index

    3 publications

    135 citations

  5. Institut Agro Montpellier

    Montpellier, France

    1 h-index

    3 publications

    48 citations

  6. Rivers State University

    Port Harcourt, Nigeria

    1 h-index

    1 publications

    10 citations

  7. University of Southern California

    Los Angeles, United States

    1 h-index

    1 publications

    11 citations

  8. Memorial

    Moscow, Russia

    1 h-index

    1 publications

    11 citations

1–8 of 30

Venues

  1. SSRN Electronic Journal

    Repository · 3 publications · 86 citations

    3

    h-index

  2. European Accounting Review

    EAR · 2 publications · 26 citations

    2

    h-index

  3. Kyklos

    1 publications · 16 citations

    1

    h-index

  4. Review of Managerial Science

    1 publications · 45 citations

    1

    h-index

  5. The Accounting Review

    1 publications · 77 citations

    1

    h-index

1–5