The present study addresses the question of how taxpayers' perceptions of government and tax authorities are influenced by media coverage. The effect that national political topics, such as tax legislation and the expenditure of tax revenues, have on the tax payer is examined. Tax compliance...

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...

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...

The “slippery slope framework” suggests two main determinants of tax compliance: trust in authorities and power of authorities. When both, trust and power, are low taxpayers aim at maximizing individual payoffs by evading taxes. Increasing power of authorities leads to enforced compliance,...

Mental accounting practices of self-employed taxpayers are investigated in two studies. Interviews (N=30) revealed that perceptions of the tax due differ widely. While a majority seems to mentally segregate the tax component from their net income, others claim ownership of the gross income as a...

Strict enforcement and supportive procedures by tax authorities are often discussed as means of enhancing tax compliance. However, it is still not clear how these strategies influence tax compliance. The extended “slippery-slope framework” postulates that coercive power and legitimate power...