Verbal Interactions in the Tax Assessment Process: A Sociolinguistic Approach to the Communication between Tax Organization Auditors and Certified Tax Consultants

yamrali, oktay

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Verbal Interactions in the Tax Assessment Process: A Sociolinguistic Approach to the Communication between Tax Organization Auditors and Certified Tax Consultants

Oktay Yamrali

Assistant Professor, Department of Management, Economics and accounting, Payame Noor University, Tehran, Iran (Corresponding Author) , o.yamrali@pnu.ac.ir

Abstract: (315 Views)

This study aims to analyze verbal interactions within the tax assessment process through the lens of sociolinguistics. Employing a qualitative methodology, data were collected via semi-structured interviews, and the data analysis was conducted using content analysis. The statistical population consisted of 24 certified tax consultants who were active members of the Iranian Association of Certified Tax Consultants in 2024. Participants were selected through purposive sampling using the snowball technique, and interviews continued until theoretical saturation was achieved, which occurred at the 19th participant. However, to ensure the reliability of this saturation, interviews were continued up to the 24th participant.The findings indicate that female consultants must often use more precise references, technical terminology, and well-structured arguments to be taken seriously by tax auditors. The consultants' self-confidence was found to enhance their verbal authority and their ability to resist intimidating or commanding tones. Older consultants were generally addressed with more respect, even when the content of their speech was similar to that of younger counterparts. In contrast, younger consultants felt compelled to repeatedly prove their competence. Moreover, higher academic qualifications contributed to the consultants’ verbal credibility, leading auditors to listen more attentively and increasing the consultants’ persuasive power. Mastery of technical tax language was shown to transform confrontational exchanges into constructive dialogues. This linguistic competence not only reinforced the consultant’s professional standing but also enabled auditors to reconsider their positions without feeling disrespected or defeated. The analysis reveals that verbal interactions in tax assessment meetings are shaped by a dynamic interplay of language, power, social attributes, and individual communicative skills. These interactions often create a highly sensitive, psychological, and occasionally asymmetrical environment, where every word, tone, and pause carries significant impact.

Keywords: Sociolinguistics, Spoken Interaction, Tax Auditors, Certified Tax Advisors, Tax Audit

Type of Study: Research | Subject: Special
Received: 2025/05/16 | Accepted: 2025/09/22

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