dc.rights.license | CC-BY-NC-ND | |
dc.contributor.advisor | Fernandez, R. | |
dc.contributor.author | Eeghen, W.J.B. van | |
dc.date.accessioned | 2016-02-23T18:01:03Z | |
dc.date.available | 2016-02-23T18:01:03Z | |
dc.date.issued | 2016 | |
dc.identifier.uri | https://studenttheses.uu.nl/handle/20.500.12932/21915 | |
dc.description.abstract | A basic model of linear income taxation is proposed for analyzing optimality in auditing income tax reports. A game-theoretical approach is used for deriving the optimal strategy for the tax administration. Taxpayers minimize expected costs including possible penalties for under-reporting while the tax administration chooses its audit policy to maximize expected revenue. A simple strategy of only two audit rates is shown to be optimal in most cases. | |
dc.description.sponsorship | Utrecht University | |
dc.format.extent | 305983 | |
dc.format.mimetype | application/pdf | |
dc.language.iso | en | |
dc.title | How to audit income tax - two models combined | |
dc.type.content | Bachelor Thesis | |
dc.rights.accessrights | Open Access | |
dc.subject.keywords | Income tax, auditing, tax administration, game theory, audit probability | |
dc.subject.courseuu | Wiskunde | |