Purpose

This study aims to examine the consequences of tax authorities’ use of concession-timing negotiation strategies on tax practitioners and their final proposed offers.

Design/methodology/approach

This is an experimental study conducted on tax practitioners using a design of 2 × 1, varying the tax authorities’ negotiation strategy (i.e. concession-gradual and concession-end strategies) across two levels.

Findings

The concessionary negotiation strategies adopted by tax authorities influence tax practitioners’ final proposed offers, their perceptions of fairness (i.e. distributive justice and procedural justice) and their aggressiveness of stance in tax audit negotiations.

Originality/value

This experimental study contributes to existing research on tax authority-tax practitioner negotiation models used during tax audits by providing the first evidence that concession timing matters. The study extends the negotiation model to include tax aggressiveness as a new variable and examines the indirect roles of fairness and offers in tax audit negotiations.

中文翻译：

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特许时机、感知公平性和积极性对税收谈判报价的影响

目的

本研究旨在检验税务机关使用优惠时间谈判策略对税务从业者及其最终提议的结果的影响。

设计/方法/途径

这是一项使用 2×1 设计对税务从业者进行的实验研究，在两个层面上改变税务机关的谈判策略（即让步渐进和让步结束策略）。

发现

税务机关采用的优惠谈判策略影响税务从业者的最终提议、他们对公平（即分配正义和程序正义）的看法以及他们在税务审计谈判中的激进立场。

原创性/价值

本实验研究通过提供让步时间很重要的第一个证据，为税务审计期间使用的税务机关-税务从业者谈判模型的现有研究做出贡献。该研究扩展了谈判模型，将税收侵略性作为一个新变量包括在内，并检验了公平和提议在税务审计谈判中的间接作用。