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

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The Relationship Between Austrian Tax Auditors and Self-Employed Taxpayers: Evidence From a Qualitative Study is …
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scholarly articleQ13442814

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P356DOI10.3389/FPSYG.2019.01034
P932PMC publication ID6526770
P698PubMed publication ID31133943

P50authorErich KirchlerQ19960089
Barbara HartlQ59694541
P2093author name stringKatharina Gangl
Eva Hofmann
P2860cites workQualitative research methods in mental health.Q51852084
A perspective on judgment and choice: Mapping bounded rationalityQ28213169
Tax Compliance Inventory: TAX-I Voluntary tax compliance, enforced tax compliance, tax avoidance, and tax evasionQ33869589
Getting to know you: reputation and trust in a two-person economic exchangeQ34407839
Dual-processing accounts of reasoning, judgment, and social cognitionQ34729595
Does the sole description of a tax authority affect tax evasion?--the impact of described coercive and legitimate powerQ35553287
Enhancing Tax Compliance through Coercive and Legitimate Power of Tax Authorities by Concurrently Diminishing or Facilitating Trust in Tax AuthoritiesQ35693555
Patriotism's Impact on Cooperation with the State: An Experimental Study on Tax ComplianceQ37445546
Perceived Distributive Fairness of EU Transfer Payments, Outcome Favorability, Identity, and EU-Tax Compliance.Q38493310
Authorities' Coercive and Legitimate Power: The Impact on Cognitions Underlying CooperationQ41959461
Tax authorities' interaction with taxpayers: A conception of compliance in social dilemmas by power and trustQ42122609
Defeating the potentially deleterious effects of externally imposed deadlines: practitioners' rules-of-thumb.Q47633508
The role of trust in nurturing compliance: a study of accused tax avoiders.Q48545905
The impact of outcome orientation and justice concerns on tax compliance: the role of taxpayers' identity.Q48624709
P275copyright licenseCreative Commons Attribution 4.0 InternationalQ20007257
P6216copyright statuscopyrightedQ50423863
P407language of work or nameEnglishQ1860
P921main subjectgeneral psychologyQ1361345
cooperationQ380962
P304page(s)1034
P577publication date2019-05-13
P1433published inFrontiers in PsychologyQ2794477
P1476titleThe Relationship Between Austrian Tax Auditors and Self-Employed Taxpayers: Evidence From a Qualitative Study
P478volume10

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