According to Braun et al.,( 2006 )Negotiation theory is a decentralized decision-making process that seeks to find an agreement that will satisfy the requirements of two or more parties in the presence of limited common knowledge and conflicting preferences. Negotiation participants are agents who negotiate on their own behalf or represent the interests of their principals. Negotiation is a pervasive feature of relationships among tax preparers ( internal and external ), clients( the taxpayer) and the tax authorities. However, during the negotiation, the negotiators will have to forecast the outcomes and will have expectations of the outcomes based on their own probabilistic estimates.
Thank you in advance
I wrote a piece on CPA’s who were venue shopping when they wish to negotiate with the IRS on behalf of US taxpayers. If you think this would be helpful to you, please let me know and I will forward you a copy.
Dear professor Valrie Chambers,
Thank you so much for your comments
I'm studying the triangle tax preparers, taxpayers and Internal revenue service .
It's possible to integrate this theory ?
Could you please send me a copy of your research paper
Best regards,
Soufiene
I do believe that negotiation theories can coexist with the cooperative compliance model which is used in Australia, not sure of the compliance model used in america. But a major factor for most tax agents and their lawyers in the negotiation process, is the taxpayers appetite for defending their tax position. A risk averse client is more likely to accept the positioning of the tax authority limiting the scope of negotiation, on the other hand risk predilection will result in a client more open to challenging authorities, opening opportunities for stronger negotiation.
May be handy to research the psychology of tax compliance, as this will give clues as to the risk behaviours in taxpayers.
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