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Horizontal monitoring in Austria : subjective representations by tax officials and company employees
Enachescu, Janina; Zieser, Maximilian; Hofmann, Eva; … - In: Business research 12 (2019) 1, pp. 75-94
The implementation of Horizontal Monitoring (HM) in Austria represents a shift in the prevailing command-and-control paradigm towards enhanced cooperation between taxpayers and tax authorities. In the present paper, we assess how HM is perceived by different stakeholder groups when it was...
Persistent link: https://www.econbiz.de/10012029174
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The effects of cooperative compliance on firms' tax risk, tax risk management and compliance costs
Eberhartinger, Eva; Zieser, Maximilian - In: Schmalenbach journal of business research : SBUR 73 (2021) 1, pp. 125-178
Persistent link: https://www.econbiz.de/10012522881
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The effects of cooperative compliance on firms' tax risk, tax risk management and compliance costs
Eberhartinger, Eva; Zieser, Maximilian - In: Schmalenbach Journal of Business Research (SBUR) 73 (2021) 1, pp. 125-178
Persistent link: https://www.econbiz.de/10014495372
Cover Image
Horizontal Monitoring in Austria: subjective representations by tax officials and company employees
Enachescu, Janina; Zieser, Maximilian; Hofmann, Eva; … - In: Business Research 12 (2019) 1, pp. 75-94
The implementation of Horizontal Monitoring (HM) in Austria represents a shift in the prevailing command-and-control paradigm towards enhanced cooperation between taxpayers and tax authorities. In the present paper, we assess how HM is perceived by different stakeholder groups when it was...
Persistent link: https://www.econbiz.de/10012502874