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 …

Using a survey-based experiment, this paper examines how tax authorities’ attributes of trust and power, when featured … trustworthiness and power of tax authorities in Austria and assess intended compliance. The experimental treatment shows significant … effects on indicated trust, perceived power of tax authorities, and intended tax compliance. Moreover, we observe a strong …

-minded persons. Defining reaction functions for persons of both groups with respect to coercive and persuasive power instruments of … coercive and persuasive power may be substitutes or complements to each other, depending of the parameters of the taxpayers …

perceived power of the authorities, but trust on the one hand fosters voluntary compliance whereas power on the other hand leads … with different scenarios of trust and power. As predicted, the highest level of intended tax compliance and the lowest … level of tax evasion were found in conditions of high trust and high power. In addition, participants in conditions of high …

depends on the power of authorities. It is assumed, however, that the interplay of trust and power is crucial for both forms …