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Taxation efficiency and accounting assisted transparency, insight into a European framework

  • Karagiorgos A
  • Lazos G
  • Leontiadis N
Journal of Accounting and Taxation (2020) 12(1) 28-38
DOI: 10.5897/jat2019.0381
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Abstract

… 33 H4: The modern audit systems affect the reliability of the fiscal framework. H5: The modern audit systems affect the efficiency of tax authorities … The questionnaire consisted of 4 parts and 36 questions. Questions were formulated to a five-degree scale Likert type …

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APA

Karagiorgos, A., Lazos, G., & Leontiadis, N. (2020). Taxation efficiency and accounting assisted transparency, insight into a European framework. Journal of Accounting and Taxation, 12(1), 28–38. https://doi.org/10.5897/jat2019.0381

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