![A graph of forced exit by tax deficit status](https://verotutkimus.fi/verotutkimus/wp-content/uploads/2024/06/Forced-exit-EN.png)
07.06.2024 |
Research
A study by Jarkko Harju, Kaisa Kotakorpi, Tuomas Matikka, and Annika Nivala analyzes how firms respond to risk-based tax audits, using administrative data on all Finnish firms. The study finds persistent improvements in tax compliance, and an increase in the likelihood of forced exits for non-compliant firms after a tax audit.
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