The Relationship Between Austrian Tax Auditors and Self-Employed Taxpayers: Evidence From a Qualitative Study

• Published in: Frontiers in psychology Vol. 10; p. 1034
• Main Authors: Gangl, Katharina, Hartl, Barbara, Hofmann, Eva, Kirchler, Erich
• Format: Journal Article
• Language: English
• Published: Switzerland Frontiers Media S.A 13.05.2019
• Subjects: cooperation; power; Psychology; public administration; public institutions; tax compliance; tax evasion; trust; public administration; public institutions; power; tax evasion; tax compliance; cooperation

A constructive, highly professional relationship between tax authorities and taxpayers is essential for tax compliance. The aim of the present paper was to explore systematically the determinants of this relationship and related tax compliance behaviors based on the extended slippery slope framework...