The effects of concession timing, perceived fairness and aggressiveness on tax negotiation offers

Voon, Yuen Hoong; Azmi, Anna Che; Jayasingam, Sharmila

doi:10.1108/par-07-2020-0099

Cited by 3 publications

(8 citation statements)

References 39 publications

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“…Where SMEs perceive their peers as more legitimate and successful, they are likely to model the tax compliance behaviors of such organizations. Furthermore, the findings align with Kiconco et al (2019), Sadress et al (2019) and Voon et al (2022) who find a significant positive association between tax compliance and isomorphic forces.…”

Section: Discussionsupporting

confidence: 77%

“…(2019), Sadress et al . (2019) and Voon et al . (2022) who find a significant positive association between tax compliance and isomorphic forces.…”

Section: Discussionmentioning

confidence: 96%

“…This suggests that isomorphic forces exert a predictive influence on SMEs in Ghana. Fundamentally, fairness in the tax system can facilitate a better improvement in tax compliance behavior among SMEs (Voon et al ., 2022). In this regard, taxpayers may not be willing to cooperate with tax authorities if they perceive that the current tax system is unfair (Niesiobędzka and Kołodziej, 2020).…”

Section: Discussionmentioning

confidence: 99%

“…This finding suggests that SMEs' payment compliance is likely to be influenced by taxpayers' perceived fairness associated with the tax system. In addition to providing evidence that tax compliance is directly influenced by the perception of fairness, Voon et al (2022) found the importance of aligning the fairness of the tax system with taxpayers' perceptions, as taxpayers' compliance behavior is triggered by their perceived tax fairness. This finding aligns with Musimenta et al (2017), who found that taxpayers' perceptions are an important determinant in instilling compliance behavior among taxpayers.…”

Section: Enterprise Tax Compliance In Ghanamentioning

confidence: 99%

“…Many studies on tax fairness dimensions document a significant positive association between perceived tax system fairness and tax compliance. Tax fairness is the most important determinant of voluntary tax compliance (Voon et al, 2022). However, some of the results in the extant literature appear to be mixed.…”

Section: Theoretical Frameworkmentioning

confidence: 99%

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Tax compliance of small and medium sized enterprises in Ghana

Nartey

2023

IJSSP

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PurposeTax compliance studies have been extensively conducted across various jurisdictions. However, only partial answers have so far been provided for the question: “Why do people pay tax?”. The aim of this study is to report tax compliance behavior from both the supply side (SMEs) and demand side (tax collecting authorities) in Ghana.Design/methodology/approachA survey of 233 responses comprising 169 SME managers and 64 tax officials of the Ghana Revenue Authority qualified for the study. Data were modelled using covariance-based structural equations modelling (AMOS Graphics version 23).FindingsIsomorphic forces and tax fairness have a positive impact on tax compliance. However, the impact of strategic response on tax compliance was insignificant, which suggests that, although SMEs in Ghana adopt different strategies to respond to institutional pressures, such strategies do not influence their tax compliance behavior.Research limitations/implicationsThis study investigates tax compliance behavior among SMEs using a survey design from only one developing country – Ghana. Based on a cross-sectional survey and the approach used to gather the sample data, assessing any changes over time may be impossible.Practical implicationsThe findings suggest that SMEs’ tax compliance behaviors are shaped by institutional pressures in terms of obeying tax laws and filling their tax returns in a consistent manner. Given that isomorphic forces and tax fairness are significant predictors of tax compliance, SME tax compliance can be improved if strong institutions are incorporated in the administration of taxes. The findings also support the logical thinking of tax fairness theory that the higher SMEs perceived the tax system to be fair, the more their compliance behavior is encouraged.Originality/valueThis study represents one of the few to provide preliminary empirical evidence on tax compliance from the supply side of taxation in a developing economy. Therefore, the findings have implications for taxpayers in Ghana.

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Section: Discussionsupporting

confidence: 77%

“…(2019), Sadress et al . (2019) and Voon et al . (2022) who find a significant positive association between tax compliance and isomorphic forces.…”

Section: Discussionmentioning

confidence: 96%

Section: Discussionmentioning

confidence: 99%

Section: Enterprise Tax Compliance In Ghanamentioning

confidence: 99%

Section: Theoretical Frameworkmentioning

confidence: 99%

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Tax compliance of small and medium sized enterprises in Ghana

Nartey

2023

IJSSP

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Corporate tax performance and the COVID-19 pandemic: empirical evidence from Indonesia

Saragih

2024

PAR

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Purpose This study aims to enhance the understanding of the impact of the COVID-19 pandemic on corporate tax performance in the context of a large emerging country like Indonesia. Design/methodology/approach This study uses a quantitative approach with multiple regression methods on a data set of 2,366 firm-year observations registered on the Indonesia Stock Exchange (IDX) from 2017 to 2022. Findings The primary empirical findings from the multivariate regressions suggest a positive and significant association between the COVID-19 pandemic and corporate tax performance in Indonesia. In other words, these listed firms have increased their tax avoidance activities during the pandemic. As firms face financial hardships due to the pandemic's effects, they tend to engage in tax avoidance practices to reduce current income tax payments, thereby enhancing their liquidity. In addition, over time, firms have adapted to use various tax policies introduced by the government in response to the pandemic to mitigate the adverse impacts of the crisis. Research limitations/implications This study draws on a sample solely from one emerging country. Practical implications The results of this study can aid governments, policymakers, tax authorities and companies in evaluating their strategies concerning preparedness and emergency responses during crises, particularly those caused by pandemics. Originality/value To the best of the author’s knowledge, this study is considered one of the initial efforts to examine the impact of the COVID-19 pandemic on corporate tax avoidance in an emerging country like Indonesia.

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Tax Compliance in Slovenia: An Empirical Assessment of Tax Knowledge and Fairness Perception

Hauptman,

Žmuk,

Pavić

2024

JRFM

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Complex tax systems can result in tax evasion, which further impacts the revenues necessary to achieve sustainable development goals. Enhancing taxpayer education, tax knowledge, and tax fairness perception is essential for boosting revenues to support societal sustainability. The aim of this study was to assess the levels of tax knowledge and tax fairness perception within the Slovene taxpayer population, with a specific focus on the differences related to gender and settlement size. Further, the connections between tax knowledge and various aspects of tax fairness were explored. The Kruskal–Wallis test was used to assess the statistical significance of gender and settlement size differences and the Kendall’s coefficient of rank to determine the association between the tax knowledge and fairness perception dimensions. The results provide evidence that highlights disparities in tax knowledge between male and female taxpayers (p-value = 0.0116). Additionally, this study demonstrates that settlement size does not significantly impact tax knowledge perception among Slovene taxpayers (p-value = 0.2067). However, tax fairness encompasses various dimensions, and our research reveals no disparities based on gender (p-value = 0.7263) or settlement size (p-value = 0.2786). When assessing the correlation between tax knowledge and tax fairness perception, the results indicate statistically significant but weak correlations in both directions, depending on the specific fairness dimension.

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The effects of concession timing, perceived fairness and aggressiveness on tax negotiation offers

Cited by 3 publications

References 39 publications

Tax compliance of small and medium sized enterprises in Ghana

Tax compliance of small and medium sized enterprises in Ghana

Corporate tax performance and the COVID-19 pandemic: empirical evidence from Indonesia

Tax Compliance in Slovenia: An Empirical Assessment of Tax Knowledge and Fairness Perception

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