Tax aggressiveness and negotiations: A conceptual paper

• Main Authors: Che Azmi, Anna Azriati, Hoong, Voon Yuen
• 格式: Conference or Workshop Item
• 語言: English
• 出版: Elsevier Ltd. 2014
• 主題: HJ Public Finance
• 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

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.