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Combining psychology and economics in the analysis of compliance : from enforcement to cooperation

Kirchler, Erich; Muehlbacher, Stephan; Gangl, Katharina; … - 2012

Persistent link: https://www.econbiz.de/10009665708

"How can I help you?" : perceived service orientation of tax authorities and tax compliance

Gangl, Katharina; Muehlbacher, Stephan; Groot, Manon de; … - In: FinanzArchiv : European journal of public finance 69 (2013) 4, pp. 487-510

Persistent link: https://www.econbiz.de/10010240330

Effects of supervision on tax compliance : evidence from a field experiment in Austria

Gangl, Katharina; Torgler, Benno; Kirchler, Erich; … - In: Economics letters 123 (2014) 3, pp. 378-382

Persistent link: https://www.econbiz.de/10010401227

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

Tax compliance across sociodemographic categories : meta-analyses of survey studies in 111 countries

Hofmann, Eva; Voracek, Martin; Bock, Christine; … - In: Journal of economic psychology : research in economic … 62 (2017), pp. 63-71

Persistent link: https://www.econbiz.de/10011757361

The influence of tax authorities on the employment of tax practitioners : empirical evidence from a survey and interview study

Frecknall-Hughes, Jane; Gangl, Katharina; Hofmann, Eva; … - In: Journal of economic psychology : research in economic … 97 (2023), pp. 1-14

Persistent link: https://www.econbiz.de/10014334176