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Do gatekeepers of taxation need more ethics and enforcement to move the needle of compliance north?
Frazer, Linval; Winkelman, Kenneth A.; D'Amico, Jeffrey - In: Business & professional ethics journal 37 (2018) 2/3, pp. 161-180
Persistent link: https://www.econbiz.de/10011932402
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Steuermoral der Bürger versus Besteuerungsmoral von Steuergesetzgebung und - verwaltung
Koneczny, Walter - In: Organisation und Funktionen des Staates im Wandel : …, (pp. 91-100). 2008
Persistent link: https://www.econbiz.de/10003696154
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"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
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Monitoring in der Finanzverwaltung : auf dem Weg zu einer regelmäßigen Berichterstattung über die Steuerrechtsbefolgung in Deutschland
Schöbel, Enrico - In: Taking up the Challenge! : Festschrift for Jürgen Backhaus, (pp. 157-187). 2015
Persistent link: https://www.econbiz.de/10011548044
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A comparative look at regulation of corporate tax avoidance
Brown, Karen B. (contributor) - 2012
Persistent link: https://www.econbiz.de/10009563857
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Issues in Colombian tax administration
Vazquez-Caro, Jaime; Slemrod, Joel - In: Fiscal reform in Colombia : problems and prospects, (pp. 139-152). 2005
Persistent link: https://www.econbiz.de/10003248087
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The taxpayer's problem of proff
Holzman, Robert S. - 1962
Persistent link: https://www.econbiz.de/10002854703
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The crisis in tax administration
Aaron, Henry J. (ed.); Slemrod, Joel (contributor) - 2004
Persistent link: https://www.econbiz.de/10001804337
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Tax Authorities' Interaction with Taxpayers : Compliance by Power and Trust
Gangl, Katharina - 2017
According to the Slippery Slope Framework (SSF; Kirchler, Hoelzl, and Wahl, 2008), tax compliance depends on power of tax authorities and trust in tax authorities. The framework, however, remains silent on the dynamics between power and trust and how these affect the interaction climate between...
Persistent link: https://www.econbiz.de/10012974838
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Coordination and cooperation : tax policy in the 21st century
Alepin, Brigitte (ed.); Latulippe, Lyne (ed.);  … - TaxCOOP2020 <2020, Online> - 2022
Persistent link: https://www.econbiz.de/10012793338