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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. We used in-depth qualitative interviews
with 33 self-employed taxpayers and 30 tax auditors. Interviewees described the
relationship along the extended slippery slope framework concepts of power and trust.
However, also novel sub-categories of power (e.g., setting deadlines) and trust (e.g.,
personal assistance) were mentioned. Furthermore, also little-studied categories of tax
behavior emerged, such as accepting tax behavior, e.g., being available to the tax
authorities, or stalling tax behavior, e.g., the intentional creation of complexity. The results
comprehensively summarize the determinants of the tax relationship and tax compliance
behaviors. Additionally, results highlight future research topics and provide insights for
policy strategies.

Identiferoai:union.ndltd.org:VIENNA/oai:epub.wu-wien.ac.at:6976
Date05 1900
CreatorsGangl, Katharina, Hartl, Barbara, Hofmann, Eva, Kirchler, Erich
PublisherFrontiers Media S.A.
Source SetsWirtschaftsuniversität Wien
LanguageEnglish
Detected LanguageEnglish
TypeArticle, PeerReviewed
Formatapplication/pdf
RightsCreative Commons: Attribution 4.0 International (CC BY 4.0)
Relationhttps://doi.org/10.3389/fpsyg.2019.01034, https://www.frontiersin.org/journals/psychology#, https://www.frontiersin.org/articles/10.3389/fpsyg.2019.01034/full#supplementary-material, http://epub.wu.ac.at/6976/

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