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Tax Aggressiveness and Negotiations: A Conceptual Paper
- Source :
- Procedia - Social and Behavioral Sciences. :338-344
- Publisher :
- The Authors. Published by Elsevier Ltd.
-
Abstract
- 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.
- Subjects :
- Double taxation
tax audit
concessions timing
Public economics
business.industry
media_common.quotation_subject
Accounting
ComputingMilieux_LEGALASPECTSOFCOMPUTING
Audit
Tax reform
ComputingMilieux_GENERAL
Negotiation
Aggressiveness
negotiation
Economics
General Materials Science
Taxpayer
business
Settlement (litigation)
media_common
Subjects
Details
- Language :
- English
- ISSN :
- 18770428
- Database :
- OpenAIRE
- Journal :
- Procedia - Social and Behavioral Sciences
- Accession number :
- edsair.doi.dedup.....7667e01082b307e9df6ba6c509ba9f2a
- Full Text :
- https://doi.org/10.1016/j.sbspro.2014.11.085