The traditional economic approach to enforce tax compliance rests on the assumption that taxpayers are reluctant to pay their share, are inclined to maximize their egoistic goals by rationally considering audit probability and fines in case of detected evasion, and comply only if enforced to...

Self-employed people without personnel mostly behave like consumers in applying mental budgeting to their business finances. Mental budgeting is positively related to tax compliance indicators. However, the role of financial management in this relationship between mental budgeting and tax...

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...