in the tax arena and interaction dynamics are described. Interaction is shaped by power of the authorities and their … and its extension, it is argued that a distinction between coercive and legitimate power, and between reason based trust … and implicit trust is necessary to understand the interaction dynamics. Subsequently, emotions elicited by power of …

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 … differentiate between coercive and legitimate power and between reason-based and implicit trust in order to clarify the dynamics …