Does procedural justice in a tax audit situation affect taxpayers' acceptance of tax audit assessments?
Soo-A Shim, Haerin Shim and Tae Sup Shim
| Year of publication: |
2024
|
|---|---|
| Authors: | Shim, Soo-A ; Shim, Haerin ; Shim, Tae Sup |
| Published in: |
Applied economics. - New York, NY : Routledge, ISSN 1466-4283, ZDB-ID 1473581-7. - Vol. 56.2024, 22, p. 2629-2645
|
| Subject: | Procedural justice | authority power | tax compliance | tax aggressiveness | tax audi | Steuermoral | Tax compliance | Steuererhebungsverfahren | Taxation procedure | Gerechtigkeit | Justice | Außenprüfung | Tax audit | Steuervermeidung | Tax avoidance | Finanzverwaltung | Fiscal administration | Steuergerechtigkeit | Tax fairness | Einkommensteuer | Income tax |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/00036846.2023.2193722 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014525382