Tax Authorities' Interaction with Taxpayers: Compliance by Power and Trust
26 Pages Posted: 12 Feb 2013 Last revised: 14 Mar 2017
Date Written: March 16, 2012
According to the Slippery Slope Framework (SSF; Kirchler, Hoelzl, and Wahl, 2008), tax compliance depends on power of tax authorities and trust in tax authorities. The framework, however, remains silent on the dynamics between power and trust and how these affect the interaction climate between authorities and taxpayers. The aim of the present paper is to differentiate between coercive and legitimate power and between reason-based and implicit trust in order to clarify the dynamics between power and trust. Insights into these dynamics may be utilized to change the interaction climate from an antagonistic climate into a service or confidence climate.
Keywords: coercive power, legitimate power, reason-based trust, implicit trust, tax compliance
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