'How Can I Help You?' Perceived Service Orientation of Tax Authorities and Tax Compliance
34 Pages Posted: 5 Jun 2013
Date Written: May 29, 2013
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: Suggested Citation