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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: Che Azmi, Anna Azriati, Hoong, Voon Yuen
Format: Conference or Workshop Item
Language:English
Published: Elsevier Ltd. 2014
Subjects:
HJ Public Finance
Online Access: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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spelling my.uum.repo.133962016-04-17T08:30:26Z http://repo.uum.edu.my/13396/ Tax aggressiveness and negotiations: A conceptual paper Che Azmi, Anna Azriati Hoong, Voon Yuen HJ Public Finance 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. Elsevier Ltd. 2014 Conference or Workshop Item PeerReviewed application/pdf en cc_by_nc_nd http://repo.uum.edu.my/13396/1/46.pdf Che Azmi, Anna Azriati and Hoong, Voon Yuen (2014) Tax aggressiveness and negotiations: A conceptual paper. In: International Conference on Accounting Studies (ICAS) 2014, 18 - 19 August 2014, Putra World Trade Centre, Kuala Lumpur. http://dx.doi.org/10.1016/j.sbspro.2014.11.085 doi:10.1016/j.sbspro.2014.11.085
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
language English
topic HJ Public Finance
spellingShingle HJ Public Finance
Che Azmi, Anna Azriati
Hoong, Voon Yuen
Tax aggressiveness and negotiations: A conceptual paper
description 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.
format Conference or Workshop Item
author Che Azmi, Anna Azriati
Hoong, Voon Yuen
author_facet Che Azmi, Anna Azriati
Hoong, Voon Yuen
author_sort Che Azmi, Anna Azriati
title Tax aggressiveness and negotiations: A conceptual paper
title_short Tax aggressiveness and negotiations: A conceptual paper
title_full Tax aggressiveness and negotiations: A conceptual paper
title_fullStr Tax aggressiveness and negotiations: A conceptual paper
title_full_unstemmed Tax aggressiveness and negotiations: A conceptual paper
title_sort tax aggressiveness and negotiations: a conceptual paper
publisher Elsevier Ltd.
publishDate 2014
url 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
_version_ 1644281172976467968
score 13.209306

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