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Scientific Papers Series Management, Economic Engineering in Agriculture and Rural Development
Around one trillion Euros is lost to tax evasion and avoidance every year in the EU. In this context, governments have increasingly been tempted to turn to cross-border audits to secure needed resources and expertise to assist in ensuring international compliance with various taxes and other sources of revenue. However to manage international tax compliance revenue authorities are faced with the significant problem of corruption. The aim of this paper is to examine whether joint audits have tofatcat:yppnzhnzireu5iqgnyjf4kawdm