- Volume 3 Issue 1
This study aims determinants of tax professional's aggressiveness which perform duplicated role in tax decision-making. Especially, I would explain correlation between cognitive trait of tax practitioner and tax professional's aggressiveness. Final results of this study is following; First, positive correlation between tax practitioner size and tax professional's aggresiveness is significant. Second, correlation among tax substitution fee, friendship between practitioner and professional, knowledge about tax of practitioner, tax professional's aggressiveness is positively significant. Third, influence of tax practitioner's aggresiveness on tax professional's aggressive is positively significant.