Tax aggressiveness and negotiations: A conceptual paper
Negotiation is a pervasive feature of relationships among auditor-clients, buyer-sellers, as well as being a part of tax audits.Various forms of negotiations occur between the taxpayer and the tax authorities but nothing is mentioned in the literatures on the processes and procedures of how both par...
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| Main Authors: | , |
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| 格式: | Conference or Workshop Item |
| 語言: | English |
| 出版: |
Elsevier Ltd.
2014
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| 主題: | |
| 在線閱讀: | http://repo.uum.edu.my/13396/1/46.pdf http://repo.uum.edu.my/13396/ http://dx.doi.org/10.1016/j.sbspro.2014.11.085 |
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| 總結: | Negotiation is a pervasive feature of relationships among auditor-clients, buyer-sellers, as well as being a part of tax audits.Various forms of negotiations occur between the taxpayer and the tax authorities but nothing is mentioned in the literatures on the processes and procedures of how both parties arrive at a settlement that is amicable to both parties.This study reviews the literature on how concession timing negotiation strategies adopted by the tax authorities and the tax practitioners’
aggressiveness impact negotiation outcomes. |
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