Enhancing Tax Compliance through Coercive and Legitimate Power of Tax Authorities by Concurrently Diminishing or Facilitating Trust in Tax Authorities

scientific article published on July 2014

Enhancing Tax Compliance through Coercive and Legitimate Power of Tax Authorities by Concurrently Diminishing or Facilitating Trust in Tax Authorities is …
instance of (P31):
scholarly articleQ13442814

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P356DOI10.1111/LAPO.12021
P932PMC publication ID4459214
P698PubMed publication ID26074656
P5875ResearchGate publication ID262000988

P50authorErich KirchlerQ19960089
P2093author name stringKatharina Gangl
Eva Hofmann
Jennifer Stark
P2860cites workTax Compliance Inventory: TAX-I Voluntary tax compliance, enforced tax compliance, tax avoidance, and tax evasionQ33869589
Superstition in the pigeonQ34856051
The impact of voting on tax payments.Q35027066
Trust and distrust in organizations: emerging perspectives, enduring questionsQ35687445
Perceived Distributive Fairness of EU Transfer Payments, Outcome Favorability, Identity, and EU-Tax Compliance.Q38493310
The impact of outcome orientation and justice concerns on tax compliance: the role of taxpayers' identity.Q48624709
Crime and Punishment: An Economic ApproachQ55933369
Conceptualizing and Measuring a Power/Interaction Model of Interpersonal Influence1Q56137803
Explaining the nature of power: a three-process theoryQ56386721
Undermining trust and cooperation: The paradox of sanctioning systems in social dilemmasQ56446306
Income tax evasion: a theoretical analysisQ57338599
Trust and power as determinants of tax compliance: Testing the assumptions of the slippery slope framework in Austria, Hungary, Romania and RussiaQ57659963
Tax morale affects tax compliance: Evidence from surveys and an artefactual field experimentQ57764549
P433issue3
P407language of work or nameEnglishQ1860
P304page(s)290-313
P577publication date2014-07-01
P1433published inLaw and PolicyQ15749413
P1476titleEnhancing Tax Compliance through Coercive and Legitimate Power of Tax Authorities by Concurrently Diminishing or Facilitating Trust in Tax Authorities
P478volume36

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cites work (P2860)
Q41959461Authorities' Coercive and Legitimate Power: The Impact on Cognitions Underlying Cooperation
Q38840612Coercive and legitimate authority impact tax honesty: evidence from behavioral and ERP experiments
Q35553287Does the sole description of a tax authority affect tax evasion?--the impact of described coercive and legitimate power
Q42122609Tax authorities' interaction with taxpayers: A conception of compliance in social dilemmas by power and trust
Q97883241The Influence of Regulation on Trust and Risk Preference in Sharing Communities
Q64267393The Relationship Between Austrian Tax Auditors and Self-Employed Taxpayers: Evidence From a Qualitative Study

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