Auditing the Auditors: Tax Auditors’ Assessments and Incentives

Summary:
Page Title:Auditing the Auditors: Tax Auditors’ Assessments and Incentives – C.D. Howe Institute
Article Title:Auditing the Auditors: Tax Auditors’ Assessments and Incentives
URL:https://cdhowe.org/publication/auditing-auditors-tax-auditors-assessments-and-incentives/
Published Date:April 5, 2016
Accessed Date:February 9, 2025

There is room for improvement in the Canadian Revenue Agency’s (CRA) auditing process, according to a new report from the C.D. Howe Institute. In “Auditing the Auditors: Tax Auditors’ Assessments and Incentives,” author Kenneth J. Klassen proposes that, in addition to traditional measures, the CRA adopt a new metric of success: the ultimate taxes paid after all efforts have been completed, including the appeals process, and any possible court decisions. 

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