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Does procedural justice in a tax audit situation affect taxpayers’ acceptance of tax audit assessments?

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  • Soo-A Shim
  • Haerin Shim
  • Tae Sup Shim

Abstract

This study examines the effects of procedural justice and authority power on corporate taxpayers’ decisions to accept tax audit assessments via an experiment related to a hypothetical tax audit. We find that authority power but not procedural justice increases corporate taxpayers’ acceptance of tax authority decisions in a tax audit situation. However, when authority power is low, there is a significant effect of procedural justice in a tax audit on taxpayers’ aggressiveness in their decisions to accept tax audit assessments. According to the results, a combination of policy measures that enhance procedural justice and traditional deterrence measures warrants consideration to increase overall corporate tax compliance.

Suggested Citation

  • Soo-A Shim & Haerin Shim & Tae Sup Shim, 2024. "Does procedural justice in a tax audit situation affect taxpayers’ acceptance of tax audit assessments?," Applied Economics, Taylor & Francis Journals, vol. 56(22), pages 2629-2645, May.
    • Handle: RePEc:taf:applec:v:56:y:2024:i:22:p:2629-2645
    DOI: 10.1080/00036846.2023.2193722
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