Matches in SemOpenAlex for { <https://semopenalex.org/work/W2027737985> ?p ?o ?g. }
Showing items 1 to 99 of
99
with 100 items per page.
- W2027737985 endingPage "447" @default.
- W2027737985 startingPage "431" @default.
- W2027737985 abstract "Tax practitioners play an important role in tax compliance. The tax literature shows that they assist the government to enforce tax law when it is unambiguous but assist taxpayers to exploit tax law when it is ambiguous. Tax practitioners, however, assert that it is the taxpayers who insist on aggressive tax reporting. On the contrary, some studies conducted in North America found that taxpayers prefer conservative advice. This study found that taxpayers, who are predominantly small business owners, agree more with the conservative advice given by tax practitioners. Interestingly, they also agree, although less strongly, with aggressive advice from their practitioners. The results show that there is a tendency for those who disagree with their practitioner's advice to terminate their service, although there is no clear evidence to indicate that this only occurs when their desire for conservative advice is not met.PsycINFO classification: 3000" @default.
- W2027737985 created "2016-06-24" @default.
- W2027737985 creator A5050753476 @default.
- W2027737985 date "1999-08-01" @default.
- W2027737985 modified "2023-09-26" @default.
- W2027737985 title "Taxpayers' preference for type of advice from tax practitioner: A preliminary examination" @default.
- W2027737985 cites W1546926498 @default.
- W2027737985 cites W1587307685 @default.
- W2027737985 cites W161681490 @default.
- W2027737985 cites W2008457712 @default.
- W2027737985 cites W2012102866 @default.
- W2027737985 cites W2023200907 @default.
- W2027737985 cites W2024552194 @default.
- W2027737985 cites W2043034233 @default.
- W2027737985 cites W2046678921 @default.
- W2027737985 cites W2057877467 @default.
- W2027737985 cites W2085967539 @default.
- W2027737985 cites W2333242368 @default.
- W2027737985 cites W2550189589 @default.
- W2027737985 cites W2550789459 @default.
- W2027737985 cites W4249514085 @default.
- W2027737985 cites W4362192934 @default.
- W2027737985 doi "https://doi.org/10.1016/s0167-4870(99)00016-1" @default.
- W2027737985 hasPublicationYear "1999" @default.
- W2027737985 type Work @default.
- W2027737985 sameAs 2027737985 @default.
- W2027737985 citedByCount "59" @default.
- W2027737985 countsByYear W20277379852012 @default.
- W2027737985 countsByYear W20277379852013 @default.
- W2027737985 countsByYear W20277379852014 @default.
- W2027737985 countsByYear W20277379852015 @default.
- W2027737985 countsByYear W20277379852016 @default.
- W2027737985 countsByYear W20277379852018 @default.
- W2027737985 countsByYear W20277379852019 @default.
- W2027737985 countsByYear W20277379852020 @default.
- W2027737985 countsByYear W20277379852023 @default.
- W2027737985 crossrefType "journal-article" @default.
- W2027737985 hasAuthorship W2027737985A5050753476 @default.
- W2027737985 hasConcept C100001284 @default.
- W2027737985 hasConcept C121955636 @default.
- W2027737985 hasConcept C138885662 @default.
- W2027737985 hasConcept C144133560 @default.
- W2027737985 hasConcept C15744967 @default.
- W2027737985 hasConcept C162077342 @default.
- W2027737985 hasConcept C162324750 @default.
- W2027737985 hasConcept C162853370 @default.
- W2027737985 hasConcept C175444787 @default.
- W2027737985 hasConcept C199360897 @default.
- W2027737985 hasConcept C2778137410 @default.
- W2027737985 hasConcept C2779955035 @default.
- W2027737985 hasConcept C2780378061 @default.
- W2027737985 hasConcept C2781249084 @default.
- W2027737985 hasConcept C2781460075 @default.
- W2027737985 hasConcept C41008148 @default.
- W2027737985 hasConcept C41895202 @default.
- W2027737985 hasConcept C551662922 @default.
- W2027737985 hasConcept C55674860 @default.
- W2027737985 hasConcept C77805123 @default.
- W2027737985 hasConceptScore W2027737985C100001284 @default.
- W2027737985 hasConceptScore W2027737985C121955636 @default.
- W2027737985 hasConceptScore W2027737985C138885662 @default.
- W2027737985 hasConceptScore W2027737985C144133560 @default.
- W2027737985 hasConceptScore W2027737985C15744967 @default.
- W2027737985 hasConceptScore W2027737985C162077342 @default.
- W2027737985 hasConceptScore W2027737985C162324750 @default.
- W2027737985 hasConceptScore W2027737985C162853370 @default.
- W2027737985 hasConceptScore W2027737985C175444787 @default.
- W2027737985 hasConceptScore W2027737985C199360897 @default.
- W2027737985 hasConceptScore W2027737985C2778137410 @default.
- W2027737985 hasConceptScore W2027737985C2779955035 @default.
- W2027737985 hasConceptScore W2027737985C2780378061 @default.
- W2027737985 hasConceptScore W2027737985C2781249084 @default.
- W2027737985 hasConceptScore W2027737985C2781460075 @default.
- W2027737985 hasConceptScore W2027737985C41008148 @default.
- W2027737985 hasConceptScore W2027737985C41895202 @default.
- W2027737985 hasConceptScore W2027737985C551662922 @default.
- W2027737985 hasConceptScore W2027737985C55674860 @default.
- W2027737985 hasConceptScore W2027737985C77805123 @default.
- W2027737985 hasIssue "4" @default.
- W2027737985 hasLocation W20277379851 @default.
- W2027737985 hasOpenAccess W2027737985 @default.
- W2027737985 hasPrimaryLocation W20277379851 @default.
- W2027737985 hasRelatedWork W1685252979 @default.
- W2027737985 hasRelatedWork W1949697541 @default.
- W2027737985 hasRelatedWork W1966872782 @default.
- W2027737985 hasRelatedWork W2039774057 @default.
- W2027737985 hasRelatedWork W2285169719 @default.
- W2027737985 hasRelatedWork W2901631405 @default.
- W2027737985 hasRelatedWork W3005829775 @default.
- W2027737985 hasRelatedWork W3040931287 @default.
- W2027737985 hasRelatedWork W3143781014 @default.
- W2027737985 hasRelatedWork W4309859471 @default.
- W2027737985 hasVolume "20" @default.
- W2027737985 isParatext "false" @default.
- W2027737985 isRetracted "false" @default.
- W2027737985 magId "2027737985" @default.
- W2027737985 workType "article" @default.