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 KIM; Hyun-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.
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