Associations among Procedural Fairness, Tax Compliance, and Tax Re-audits
DC Field | Value | Language |
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dc.contributor.author | Ho-Sung KIM | - |
dc.contributor.author | Hyun-Ah LEE | - |
dc.date.available | 2020-10-20T01:03:41Z | - |
dc.date.created | 2020-07-13 | - |
dc.date.issued | 2020-07 | - |
dc.identifier.issn | 2288-4637 | - |
dc.identifier.uri | https://scholarworks.bwise.kr/gachon/handle/2020.sw.gachon/78427 | - |
dc.description.abstract | This study investigates the determinants of the likelihood of a tax re-audit in Korea. It adopts a researcher-administered questionnaire survey method for data collection. The survey questionnaire is randomly distributed to 1,120 individuals with tax-related knowledge and experience. Using a final sample of 342 responses, we conduct a cross-sectional regression analysis to test our hypotheses. The results show that the level of tax non-compliance significantly affects the likelihood of a tax re-audit. This finding suggests that the increase in re-audits in Korea is attributable to the tendency of the tax authority to conduct a re-audit to detect taxpayers’ non-compliance behavior by excessively broadening the scope of re-audits. This study also finds that the level of tax non-compliance is influenced by the perception of procedural unfairness, measured by operational inconsistency and regulatory lack of clarity. Lastly, the results reveal that the level of tax non-compliance mediates the relationship between the perception of procedural unfairness and likelihood of a tax re-audit. This finding indicates that enhancing procedural fairness could fundamentally reduce unnecessary re-audits that infringe on the rights of taxpayers, as the likelihood of a tax re-audit is not solely determined by the level of tax non-compliance but also by perceived procedural fairness. | - |
dc.language | 영어 | - |
dc.language.iso | en | - |
dc.publisher | 한국유통과학회 | - |
dc.relation.isPartOf | The Journal of Asian Finance, Economics and Business | - |
dc.title | Associations among Procedural Fairness, Tax Compliance, and Tax Re-audits | - |
dc.title.alternative | Associations among Procedural Fairness, Tax Compliance, and Tax Re-audits | - |
dc.type | Article | - |
dc.type.rims | ART | - |
dc.description.journalClass | 1 | - |
dc.identifier.wosid | 000548482500018 | - |
dc.identifier.bibliographicCitation | The Journal of Asian Finance, Economics and Business, v.7, no.7, pp.187 - 198 | - |
dc.identifier.kciid | ART002607898 | - |
dc.description.isOpenAccess | N | - |
dc.identifier.scopusid | 2-s2.0-85091502997 | - |
dc.citation.endPage | 198 | - |
dc.citation.startPage | 187 | - |
dc.citation.title | The Journal of Asian Finance, Economics and Business | - |
dc.citation.volume | 7 | - |
dc.citation.number | 7 | - |
dc.contributor.affiliatedAuthor | Ho-Sung KIM | - |
dc.contributor.affiliatedAuthor | Hyun-Ah LEE | - |
dc.subject.keywordAuthor | Tax Re-audit | - |
dc.subject.keywordAuthor | Tax Compliance | - |
dc.subject.keywordAuthor | Procedural Fairness | - |
dc.subject.keywordAuthor | Tax Enforcement | - |
dc.subject.keywordAuthor | Factor Analysis | - |
dc.description.journalRegisteredClass | scopus | - |
dc.description.journalRegisteredClass | kci | - |
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