Audit cut-off rules are policy tools widely adopted by fiscal authorities with the aim to improve voluntary tax compliance. Despite their usefulness, audits are costly for the fiscal authority, so determining how best to allocate controls is a key policy issue. In the audit framework presumptive taxation could be used to identify the cut-off rule, allowing fiscal authorities to uncover firms’ under-reporting. However, an audit rule based on presumptions does not allow distinguishing whether the presence of under-reporting is due to voluntary non-compliance or to a lack of managerial skills. Therefore, this paper proposes to combine an audit rule based on a presumptive cut-off with a measure of efficiency, with the aim to solve the main weakness of the presumptive methods. In particular, we develop an integrated approach that is able to support the audit activities of fiscal authorities. For illustrative purposes we support our approach with an empirical application based on a sample of Italian firms.

审计截止规则是财政当局广泛采用的政策工具，旨在提高自愿纳税合规性。尽管审计很有用，但对财政当局来说成本高昂，因此确定如何最好地分配控制措施是一个关键的政策问题。在审计框架中，推定税收可用于确定截止规则，从而使财政当局能够发现企业的少报情况。然而，基于推定的审计规则无法区分少报的情况是由于自愿不合规还是由于缺乏管理技能。因此，本文提出将基于推定截止的审计规则与效率衡量相结合，旨在解决推定方法的主要弱点。尤其，我们开发了一种能够支持财政当局审计活动的综合方法。出于说明目的，我们通过基于意大利公司样本的实证应用来支持我们的方法。