Journal ArticleDOI
“How can I help you?” Perceived service orientation of tax authorities and tax compliance
Katharina Gangl,Stephan Muehlbacher,M. de Groot,Sjoerd Goslinga,Eva Hofmann,Christoph Kogler,Gerrit Antonides,Erich Kirchler +7 more
TLDR
In this paper, the authors draw conclusions from survey data of representative samples of 807 Dutch private taxpayers and 1377 entrepreneurs and find that perceived service orientation was strongly related to tax compliance.Abstract:
Research on tax behavior has recognized the necessity of changing tax authorities’ approach from enforcement to service orientation. However, empirical investigations of the impact of perceived service orientation on tax compliance are scarce. The present study draws conclusions from survey data of representative samples of 807 Dutch private taxpayers and 1377 entrepreneurs. Perceived service orientation was found strongly related to tax compliance. Furthermore, the link between perceived service orientation and tax compliance is mediated by perceived trustworthiness of authorities. We are confident that taxpayers who perceive a greater service orientation will be more willing to contribute their taxes.read more
Citations
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Effects of supervision on tax compliance: Evidence from a field experiment in Austria
TL;DR: In this paper, the effect of tax authorities' supervision on timely tax payments is examined, and results show no positive overall effect of close supervision on tax compliance on newly founded firms.
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Enhancing Tax Compliance through Coercive and Legitimate Power of Tax Authorities by Concurrently Diminishing or Facilitating Trust in Tax Authorities
TL;DR: Coercive power did not reduce implicit trust in tax authorities; however, it had an effect on reason-based trust, interaction climate, and intended tax compliance if applied solely and when wielded in combination with legitimate power, which had no effect.
Journal ArticleDOI
Tax compliance across sociodemographic categories: Meta-analyses of survey studies in 111 countries
TL;DR: In this paper, tax compliance varies across sociodemographic categories, including age, sex, education, and income, and the effect of these characteristics on tax compliance is investigated.
Journal ArticleDOI
Explaining participation in undeclared work in France: lessons for policy evaluation
TL;DR: The results of 1,027 interviews undertaken in 2013 with a representative sample of the French population are analysed in this paper, showing that higher perceived penalties and risks of detection have no significant impact on the likelihood of conducting undeclared work in France.
Journal ArticleDOI
Tackling the Propensity towards Undeclared Work: Some Policy Lessons from Croatia
Colin C. Williams,Josip Franic +1 more
TL;DR: In this article, the authors evaluate contrasting policy approaches towards undeclared work and find no association between participation in unde-classified work and the perceived level of penalties and risk of detection.
References
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