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 …

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 … compliance can be accomplished either by pronounced trust in authorities or under conditions of strong power of authorities, but …

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 …