Auditing the Auditors: Tax Auditors’ Assessments and Incentives
10 Pages Posted: 16 Apr 2016
Date Written: April 5, 2016
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: Suggested Citation