Effect of tax negotiation on offer, perceived fairness and aggressiveness / Voon Yuen Hoong

This experimental study contributes to existing research on a tax authority-tax practitioner negotiation model during tax audits, by providing the first evidence that concession timing matters. Negotiations on tax audits facilitate the interaction between tax practitioners and tax authorities. Th...

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Bibliographic Details
Main Author: Voon , Yuen Hoong
Format: Thesis
Published: 2018
Online Access:http://studentsrepo.um.edu.my/8562/1/Voon_Yuen_Hoong.pdf
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