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...
