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

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

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...

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Bibliographic Details
Main Authors: Katharina Gangl, Barbara Hartl, Eva Hofmann, Erich Kirchler
Format: Article
Language:English
Published: Frontiers Media S.A. 2019-05-01
Series:Frontiers in Psychology
Subjects:
public institutions
public administration
tax compliance
tax evasion
cooperation
power
Online Access:https://www.frontiersin.org/article/10.3389/fpsyg.2019.01034/full

Internet

https://www.frontiersin.org/article/10.3389/fpsyg.2019.01034/full

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