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Journal of Accounting in Emerging Economies

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TextPublication details: EmeraldISSN:

2042-1168

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Summary: The purpose of this paper is to examine the impact of audit assurance on tax enforcement, which is represented by whether firms have been visited by tax officials and, if so, the total number of inspections per fiscal year

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The purpose of this paper is to examine the impact of audit assurance on tax enforcement, which
is represented by whether firms have been visited by tax officials and, if so, the total number of inspections
per fiscal year

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