Auditing the Auditors: Tax Auditors’ Assessments and Incentives

10 Pages Posted: 16 Apr 2016

See all articles by Kenneth J. Klassen

Kenneth J. Klassen

University of Waterloo - School of Accounting and Finance

Date Written: April 5, 2016

Abstract

There is room for improvement in the Canadian Revenue Agency’s (CRA) auditing process, according to a new report from the C.D. Howe Institute. In “Auditing the Auditors: Tax Auditors’ Assessments and Incentives,” author Kenneth J. Klassen proposes that, in addition to traditional measures, the CRA adopt a new metric of success: the ultimate taxes paid after all efforts have been completed, including the appeals process, and any possible court decisions.

Keywords: Fiscal and Tax Policy

JEL Classification: H11, H26, H39

Suggested Citation

Klassen, Kenneth, Auditing the Auditors: Tax Auditors’ Assessments and Incentives (April 5, 2016). C.D. Howe Institute ebrie 234, Available at SSRN: https://ssrn.com/abstract=2765134 or http://dx.doi.org/10.2139/ssrn.2765134

Kenneth Klassen (Contact Author)

University of Waterloo - School of Accounting and Finance ( email )

Waterloo, Ontario N2L 3G1
Canada
519-888-4567 x38550 (Phone)
519-888-7562 (Fax)

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