Auditor-provided tax services and tax avoidance: evidence from Spain

We investigate the relationship between auditor-provided tax services (APTS) and tax avoidance in Spain. As a result of a recently enacted EU legislation, APTS is seriously restricted within the EU. The evidence available so far for the US provides consistent support for a positive relationship betw...

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Detalles Bibliográficos
Autores: García Blandón, Josep, Argilés Bosch, Josep M., Ravenda, Diego, Castillo Merino, David
Tipo de recurso: artículo
Estado:Versión aceptada para publicación
Fecha de publicación:2021
País:España
Institución:Universidad de Barcelona
Repositorio:Dipòsit Digital de la UB
OAI Identifier:oai:diposit.ub.edu:2445/174234
Acceso en línea:https://hdl.handle.net/2445/174234
Access Level:acceso abierto
Palabra clave:Auditoria fiscal
Frau fiscal
Ingressos fiscals
Processos
Tax auditing
Tax evasion
Internal revenue
Trials
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network_name_str España
repository_id_str
spelling Auditor-provided tax services and tax avoidance: evidence from SpainGarcía Blandón, JosepArgilés Bosch, Josep M.Ravenda, DiegoCastillo Merino, DavidAuditoria fiscalFrau fiscalIngressos fiscalsProcessosTax auditingTax evasionInternal revenueTrialsWe investigate the relationship between auditor-provided tax services (APTS) and tax avoidance in Spain. As a result of a recently enacted EU legislation, APTS is seriously restricted within the EU. The evidence available so far for the US provides consistent support for a positive relationship between APTS and tax avoidance. However, given the importance of country-specific institutional issues, such as litigation risk, to understand the relationship between auditors and clients, the possibility of generalising the US evidence to other countries is limited. Supporting this view, our results indicate that the positive relationship between APTS and tax avoidance observed in the US does not hold in the Spanish market. This result seems robust, as it holds independently of the proxy utilised for measuring tax avoidance, as well as across an array of sensitivity checks. This study has potentially interesting implications at both theoretical and practical levels.Taylor and Francis2021info:eu-repo/semantics/articleinfo:eu-repo/semantics/acceptedVersionapplication/pdfhttps://hdl.handle.net/2445/174234Articles publicats en revistes (Empresa)reponame:Dipòsit Digital de la UBinstname:Universidad de BarcelonaInglésVersió postprint del document publicat a: https://doi.org/10.1080/02102412.2020.1723947Spanish Journal Of Finance And Accounting-Revista Espanola de Financiacion y Contabilida, 2021, vol. 50, num. 1, p. 89-113https://doi.org/10.1080/02102412.2020.1723947(c) Taylor and Francis, 2021info:eu-repo/semantics/openAccessoai:diposit.ub.edu:2445/1742342026-05-27T06:46:51Z
dc.title.none.fl_str_mv Auditor-provided tax services and tax avoidance: evidence from Spain
title Auditor-provided tax services and tax avoidance: evidence from Spain
spellingShingle Auditor-provided tax services and tax avoidance: evidence from Spain
García Blandón, Josep
Auditoria fiscal
Frau fiscal
Ingressos fiscals
Processos
Tax auditing
Tax evasion
Internal revenue
Trials
title_short Auditor-provided tax services and tax avoidance: evidence from Spain
title_full Auditor-provided tax services and tax avoidance: evidence from Spain
title_fullStr Auditor-provided tax services and tax avoidance: evidence from Spain
title_full_unstemmed Auditor-provided tax services and tax avoidance: evidence from Spain
title_sort Auditor-provided tax services and tax avoidance: evidence from Spain
dc.creator.none.fl_str_mv García Blandón, Josep
Argilés Bosch, Josep M.
Ravenda, Diego
Castillo Merino, David
author García Blandón, Josep
author_facet García Blandón, Josep
Argilés Bosch, Josep M.
Ravenda, Diego
Castillo Merino, David
author_role author
author2 Argilés Bosch, Josep M.
Ravenda, Diego
Castillo Merino, David
author2_role author
author
author
dc.subject.none.fl_str_mv Auditoria fiscal
Frau fiscal
Ingressos fiscals
Processos
Tax auditing
Tax evasion
Internal revenue
Trials
topic Auditoria fiscal
Frau fiscal
Ingressos fiscals
Processos
Tax auditing
Tax evasion
Internal revenue
Trials
description We investigate the relationship between auditor-provided tax services (APTS) and tax avoidance in Spain. As a result of a recently enacted EU legislation, APTS is seriously restricted within the EU. The evidence available so far for the US provides consistent support for a positive relationship between APTS and tax avoidance. However, given the importance of country-specific institutional issues, such as litigation risk, to understand the relationship between auditors and clients, the possibility of generalising the US evidence to other countries is limited. Supporting this view, our results indicate that the positive relationship between APTS and tax avoidance observed in the US does not hold in the Spanish market. This result seems robust, as it holds independently of the proxy utilised for measuring tax avoidance, as well as across an array of sensitivity checks. This study has potentially interesting implications at both theoretical and practical levels.
publishDate 2021
dc.date.none.fl_str_mv 2021
dc.type.none.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/acceptedVersion
format article
status_str acceptedVersion
dc.identifier.none.fl_str_mv https://hdl.handle.net/2445/174234
url https://hdl.handle.net/2445/174234
dc.language.none.fl_str_mv Inglés
language_invalid_str_mv Inglés
dc.relation.none.fl_str_mv Versió postprint del document publicat a: https://doi.org/10.1080/02102412.2020.1723947
Spanish Journal Of Finance And Accounting-Revista Espanola de Financiacion y Contabilida, 2021, vol. 50, num. 1, p. 89-113
https://doi.org/10.1080/02102412.2020.1723947
dc.rights.none.fl_str_mv (c) Taylor and Francis, 2021
info:eu-repo/semantics/openAccess
rights_invalid_str_mv (c) Taylor and Francis, 2021
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Taylor and Francis
publisher.none.fl_str_mv Taylor and Francis
dc.source.none.fl_str_mv Articles publicats en revistes (Empresa)
reponame:Dipòsit Digital de la UB
instname:Universidad de Barcelona
instname_str Universidad de Barcelona
reponame_str Dipòsit Digital de la UB
collection Dipòsit Digital de la UB
repository.name.fl_str_mv
repository.mail.fl_str_mv
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score 15,300724

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