A Study on Factors Affecting the Determination of Taxation Representation Service Fees
Asian Tax Journal Vol. 10 No. 1 (2009), pp. 175-204
Abstract
The present study was conducted for making empirical analysis on factors affecting the determination of taxation representation service fees and providing useful information necessary for rational determination of taxation representation service fees. For the analysis, taxation representation service fees were divided into three types－bookkeeping fee, tax adjustment fee and appeal fee. The results of this study and their implications are summarized as follows. First, in the results of multiple regression analysis for examining the effect of clients’ determinants of bookkeeping fee on the determination of bookkeeping fee, bookkeeping fee was higher when sales was high, when the company was a corporation than an individual, when the number of employees was large, when satisfaction with tax services was high, when the tax practitioner had long experience, when the client was a regular taxpayer than an exempted taxpayer, and when the frequency of consultations was high. However, the determination of bookkeeping fee was not affected significantly by business category, area characteristic, the rate of consumptive increase, business under intensive management, company with low tax return ratio, long－term unaudited company, and tax practitioner’s organization type. Second, in the results of multiple regression analysis for examining the effect of clients’ determinants of tax adjustment fee on the determination of tax adjustment fee, tax adjustment fee was higher when sales was high, when the client was a cost accounting business, and when the tax practitioner had long experience. However, the effect of satisfaction with tax services was not significant. Third, in the results of multiple regression analysis for examining the effect of tax practitioners’ determinants of appeal fee on the determination of appeal fee, appeal fee was higher when the amount of appeal was large and the amount of tax reduction by the appeal was large. However, the effect of tax practitioner’s career and satisfaction with tax services was not significant.
Keywords
- taxation representation service fees
- bookkeeping fee
- tax adjustment fee
- appeal fee
Related Articles
A Study on the Business Environment Change and the Performance of Tax Service Industry with Conclusion of the FTA
17(3) 41-88
A Study on the Impact of Tax Agency Service Expertise on Tax Agent Reputation, Customer Trust and Loyalty
16(6) 173-204
Objectives of Using Tax Preparation Servicesand Important Factors in Selecting a Tax Preparer
8(4) 101-127
The Effect of Tax Agency Service Qualityon User Satisfaction and Customer Loyalty
7(4) 175-199