Skill and the Art of Tax Filing Excellence: Comparison of Two Cultures

摘要

Tax filing is a mandatory part a company's tax compliance every year. This research looks at how the competence of the tax preparing professional and the tax forms are perceived by two different Small and Medium sized firm (SME) groups: one from a developed country (US) and one from a developing country (China). The competence of the tax preparing professional and the tax forms perception by the firms impacts a firm's future intention to use the tax service provider again. Drawing upon skill assessment literature and expectation-confirmation theory, this study presents an attitude change model of a firm's tax preparation organization in two countries: SMEs in the US and SMEs in China. In particular, this study focuses on how perceptions of competence in the tax professional influences satisfaction and attitude change related to the tax services received by a firm.