Maximilian Zieser

Vienna University of Economics and Business

Welthandelsplatz 1

Vienna, Wien 1020

Austria

SCHOLARLY PAPERS

3

DOWNLOADS

242

SSRN CITATIONS

1

CROSSREF CITATIONS

0

Scholarly Papers (3)

1.

The Effects of Cooperative Compliance on Firms’ Tax Risk, Tax Risk Management and Compliance Costs

WU International Taxation Research Paper Series No. 2020-07
Number of pages: 57 Posted: 03 Jun 2020 Last Revised: 19 Jan 2021
Eva Eberhartinger and Maximilian Zieser
Vienna University of Economics and Business and Vienna University of Economics and Business
Downloads 179 (195,640)
Citation 1

Abstract:

Loading...

Tax Risk, Tax Certainty, Risk Management, Cooperative Compliance, Compliance Costs, Horizontal Monitoring

2.

The Future of Tax Audits? The Acceptance of Online-Based, Automated Tax Audits and their Effects on Trust and Power

WU International Taxation Research Paper Series No. 2021-02
Number of pages: 59 Posted: 25 Jan 2021
Paul Brezina, Eva Eberhartinger and Maximilian Zieser
Vienna University of Economics and Business, Vienna University of Economics and Business and Vienna University of Economics and Business
Downloads 32 (528,348)

Abstract:

Loading...

Tax administration, e-government, tax compliance, tax auditors

3.

Perceptions of trust, power and tax compliance motivations among large businesses and their tax auditors

WU International Taxation Research Paper Series No. 2021_01
Number of pages: 28 Posted: 08 Jan 2021
Maximilian Zieser
Vienna University of Economics and Business
Downloads 31 (533,446)

Abstract:

Loading...

Tax compliance, trust, power, corporate tax compliance, large businesses, tax auditors, cooperative compliance