Citizens' procedural expectations for an upcoming tax audit: Their nature and formation

Abstract

Using qualitative interviews with citizens who will soon have a state tax audit, this study examines the nature and formation of procedural expectations. The findings show that the most prevalent concept was dignity which means the auditors' politeness and respect for the citizens' rights. Expectations about relationship concerns also were significantly more prevalent than expectations about instrumental concerns. These findings are consistent with the group value model's emphasis on relationship concerns. Contrary to the view that procedural expectations are developed during childhood, people who relied more on recent mass media reports and conversations with peers were more likely to think that the auditor favored the state and made less effort to be fair. Directions for future research are discussed.