Detailed Information

Cited 4 time in webofscience Cited 6 time in scopus
Metadata Downloads

Associations among Procedural Fairness, Tax Compliance, and Tax Re-auditsAssociations among Procedural Fairness, Tax Compliance, and Tax Re-audits

Other Titles
Associations among Procedural Fairness, Tax Compliance, and Tax Re-audits
Authors
Ho-Sung KIMHyun-Ah LEE
Issue Date
Jul-2020
Publisher
한국유통과학회
Keywords
Tax Re-audit; Tax Compliance; Procedural Fairness; Tax Enforcement; Factor Analysis
Citation
The Journal of Asian Finance, Economics and Business, v.7, no.7, pp.187 - 198
Journal Title
The Journal of Asian Finance, Economics and Business
Volume
7
Number
7
Start Page
187
End Page
198
URI
https://scholarworks.bwise.kr/gachon/handle/2020.sw.gachon/78427
ISSN
2288-4637
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.
Files in This Item
There are no files associated with this item.
Appears in
Collections
경영대학 > 경영학부(경영학) > 1. Journal Articles

qrcode

Items in ScholarWorks are protected by copyright, with all rights reserved, unless otherwise indicated.

Related Researcher

Researcher Lee, Hyun Ah photo

Lee, Hyun Ah
Business Administration (Divison of Business Administration)
Read more

Altmetrics

Total Views & Downloads

BROWSE