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

In: Policy & politics: advancing knowledge in public and social policy, Band 20, Heft Jul 92

Abstract

Using qualitative interviews with citizens who will soon have a state tax audit, examines the nature and formation of procedural expectations. Shows 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. (Abstract amended)