'How Can I Help You?' Perceived Service Orientation of Tax Authorities and Tax Compliance

34 Pages Posted: 5 Jun 2013

See all articles by Katharina Gangl

Katharina Gangl

University of Goettingen (Gottingen); Zeppelin University

Stephan Muehlbacher

University of Vienna - Department of Psychology

Manon de Groot

Independent

Sjoerd Goslinga

Independent

Eva B. Hofmann

University of Vienna

Christoph Kogler

University of Vienna - Department of Psychology

Gerrit Antonides

Wageningen University

Erich Kirchler

University of Vienna - Faculty of Psychology

Date Written: May 29, 2013

Abstract

Research on tax behavior has recognized the necessity of changing tax authorities’ approach from enforcement to service orientation. However, empirical investigations of the impact of perceived service orientation on tax compliance are scarce. The present study draws conclusions from survey data of representative samples of 807 Dutch private taxpayers and 1377 entrepreneurs. Perceived service orientation was found strongly related to tax compliance. Furthermore, the link between perceived service orientation and tax compliance is mediated by perceived trustworthiness of authorities. We are confident that taxpayers who perceive a greater service orientation will be more willing to contribute their taxes.

Keywords: Service orientation, good governance, tax administration, trust, tax compliance

JEL Classification: H21, H26, H30

Suggested Citation

Gangl, Katharina and Muehlbacher, Stephan and de Groot, Manon and Goslinga, Sjoerd and Hofmann, Eva B. and Kogler, Christoph and Antonides, Gerrit and Kirchler, Erich, 'How Can I Help You?' Perceived Service Orientation of Tax Authorities and Tax Compliance (May 29, 2013). WU International Taxation Research Paper Series No. 2013 - 02. Available at SSRN: https://ssrn.com/abstract=2271574 or http://dx.doi.org/10.2139/ssrn.2271574

Katharina Gangl (Contact Author)

University of Goettingen (Gottingen) ( email )

Platz der Gottinger Sieben 3
Gottingen, D-37073
Germany

Zeppelin University ( email )

Am Seemooser Horn 20
Friedrichshafen, Lake Constance 88045
Germany

Stephan Muehlbacher

University of Vienna - Department of Psychology ( email )

Liebigg. 5
Vienna, 1010
Austria

Manon De Groot

Independent ( email )

No Address Available

Sjoerd Goslinga

Independent ( email )

No Address Available

Eva B. Hofmann

University of Vienna ( email )

Christies gate 12
Bergen, 5015
Austria
00431427747336 (Phone)

HOME PAGE: http://homepage.univie.ac.at/eva.hofmann/

Christoph Kogler

University of Vienna - Department of Psychology ( email )

Universitaetsstraße 7
Vienna, 1010
Austria

Gerrit Antonides

Wageningen University ( email )

Wageningen
Netherlands
+31.317.483897 (Phone)

HOME PAGE: http://https://www.wur.nl/en/Persons/Gerrit-prof.dr.-G-Gerrit-Antonides.htm

Erich Kirchler

University of Vienna - Faculty of Psychology ( email )

Universitaetsstrasse 7
Vienna, A-1010
Austria
+43 1 42 7747332 (Phone)
+43 1 42 7747339 (Fax)

HOME PAGE: http://homepage.univie.ac.at/erich.kirchler

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