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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| フォーマット: | 学位論文 |
| 出版事項: |
2018
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