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

  • Craig C. ClaybaughEmail author
  • Peter Haried
  • Linjia Tang
Conference paper
Part of the Lecture Notes in Computer Science book series (LNCS, volume 11589)


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.


Tax filing Attitude change Satisfaction 


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Copyright information

© Springer Nature Switzerland AG 2019

Authors and Affiliations

  • Craig C. Claybaugh
    • 1
    Email author
  • Peter Haried
    • 2
  • Linjia Tang
    • 3
  1. 1.Missouri University of Science and TechnologyRollaUSA
  2. 2.University of Wisconsin - La CrosseLa CrosseUSA
  3. 3.Zhejiang University of TechnologyHangzhouChina

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