Taxpayer Representation

Taxpayer Representation is a procedural framework within tax administration whereby a designated individual or entity acts on behalf of a taxpayer in fulfilling legal obligations, asserting rights, or contesting liabilities before tax authorities or judicial forums, thereby ensuring due process and compliance within the adversarial or administrative tax enforcement system.

Publications

1.7K

Citations

Authors

Institutions

Publications per year

2017–2026

Parents

Tax Procedure

Children

Administrative Appeals RepresentationAppeals Settlement AdvocacyAudit RepresentationCertified Public Accountant RepresentationCollection DefenseCollection Due Process RepresentationEnrolled Agent PracticeInnocent Spouse Relief RepresentationInstallment Agreement NegotiationLow-income Taxpayer Advocacy

Publications

Tax Ethics and Taxpayer Attitudes: A Survey

Young-dahl Song, Tinsley E. Yarbrough · Public Administration Review · 1978 · 399 citations

Public Affairs, Political Science, Public Policy +15

The impact of outcome orientation and justice concerns on tax compliance: The role of taxpayers' identity.

Michael Wenzel · Journal of Applied Psychology · 2002 · 337 citations · Full text

Law, Accountancy, Accounting +10

UNDERSTANDING TAXPAYER ATTITUDES THROUGH UNDERSTANDING TAXPAYER IDENTITIES

Natalie Taylor · ANU Open Research (Australian National University) · 2001 · 122 citations

Law, Social Psychology, Sociology +17

Genre analysis of tax computation letters: How and why tax accountants write the way they do

John Flowerdew · English for Specific Purposes · 2005 · 105 citations

Business, Accountancy, Accounting +9

Differential representations of taxes: Analysis of free associations and judgments of five employment groups

Erich Kirchler · The Journal of Socio-Economics · 1998 · 87 citations

Social Sciences, Economics, Social Psychology +8

1–5 of 24

Authors

MW
Michael Wenzel
Flinders University, Australia
2 publications · 395 citations
2
h-index
EK
Erich Kirchler
University of Vienna, Austria
2 publications · 117 citations
2
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ID
Ioan Dan Morar
University of Oradea, Romania
1 publications · 64 citations
1
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EH
Eva Hofmann
University of Vienna, Austria
1 publications · 30 citations
1
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TE
Tinsley E. Yarbrough
Indiana University Northwest, United States
1 publications · 399 citations
1
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1–5 of 43

Institutions

1–8 of 28

Venues

Journal of Applied Psychology
2 publications · 395 citations
2
h-index
Socio-logos
1 publications · 14 citations
1
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Economic Inquiry
1 publications · 10 citations
1
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Choice Reviews Online
CRO · 1 publications · 72 citations
1
h-index
Development and Change
1 publications · 73 citations
1
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1–5