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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| Format: | Thesis |
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2018
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| Online Access: | http://studentsrepo.um.edu.my/8562/ http://studentsrepo.um.edu.my/8562/1/Voon_Yuen_Hoong.pdf http://studentsrepo.um.edu.my/8562/8/yuen_hoong.pdf |