Add to ORKGTax compliance has been studied in economics by analysing the individual decision of a representative person between paying and evading taxes. A neglected aspect of tax compliance is the interaction of taxpayers and tax authorities. The relationship between the two actors can be understood as an implicit or "psychological " contract. The more strongly the political participation rights are developed, the more important this contract is, and the higher tax morale is. In this paper, empirical evidence based on a survey of tax authorities of the 26 Swiss states (cantons) is presented, indicating that the differences in the treatment of taxpayers by tax authorities can be explained by differences in political participation rights
Research on tax behaviour or attitudes towards tax evasion has rarely taken into account the politic...
Slippery Slope Framework has attracted exceptional attention from researchers in economic psychology...
A constructive, highly professional relationship between tax authorities and taxpayers is essential ...
Tax compliance has been studied in economics by analysing the individual decision of a representati...
representative person between paying and evading taxes. A neglected aspect of tax compliance is the ...
Tax compliance has been studied in economics by analysing the individual decision of a representativ...
The traditional economic approach to tax evasion does not appear to be particularly successful in ex...
The traditional economic approach to tax evasion does not appear to be particularly successful in ex...
AbstractTax compliance represents a social dilemma in which the short-term self-interest to minimize...
The traditional economic approach to tax evasion does not appear to be particularly successful in ex...
The first Chapter uses differential psychology and psychometrics to correlate tax evasion behaviour ...
Unless people pay the taxes they are obliged to pay, a general welfare state will eventually collaps...
The slippery slope framework of tax compliance emphasizes the importance of trust in authorities as ...
In this paper, we develop the notion of a psychological tax contract by looking on the conditions t...
Published: 04 August 2018Tax evasion is a problem everywhere, but it is a much bigger policy problem...
Research on tax behaviour or attitudes towards tax evasion has rarely taken into account the politic...
Slippery Slope Framework has attracted exceptional attention from researchers in economic psychology...
A constructive, highly professional relationship between tax authorities and taxpayers is essential ...
Tax compliance has been studied in economics by analysing the individual decision of a representati...
representative person between paying and evading taxes. A neglected aspect of tax compliance is the ...
Tax compliance has been studied in economics by analysing the individual decision of a representativ...
The traditional economic approach to tax evasion does not appear to be particularly successful in ex...
The traditional economic approach to tax evasion does not appear to be particularly successful in ex...
AbstractTax compliance represents a social dilemma in which the short-term self-interest to minimize...
The traditional economic approach to tax evasion does not appear to be particularly successful in ex...
The first Chapter uses differential psychology and psychometrics to correlate tax evasion behaviour ...
Unless people pay the taxes they are obliged to pay, a general welfare state will eventually collaps...
The slippery slope framework of tax compliance emphasizes the importance of trust in authorities as ...
In this paper, we develop the notion of a psychological tax contract by looking on the conditions t...
Published: 04 August 2018Tax evasion is a problem everywhere, but it is a much bigger policy problem...
Research on tax behaviour or attitudes towards tax evasion has rarely taken into account the politic...
Slippery Slope Framework has attracted exceptional attention from researchers in economic psychology...
A constructive, highly professional relationship between tax authorities and taxpayers is essential ...