Learn English – correct form of this sentence

grammar

What is correct form of this sentence?

higher percentage of these tax returns being caught as fraudulent can
be due to intentional misstatements.

Is it better to say could be due to?

Best Answer

I could use many words to explain it, but this resource gives a very succinct answer:

Use could (not can) to refer to conditional situations, in which something has to happen or be the case in order for someone to be able to do something or for something else to occur

Your sentence is clearly conditional, because the "higher percentage of these tax returns being caught as fraudulent" has to happen for the "intentional misstatements" to occur. It would thus be more correct to use could in this situation.

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