and its extension, it is argued that a distinction between coercive and legitimate power, and between reason based trust … and implicit trust is necessary to understand the interaction dynamics. Subsequently, emotions elicited by power of … in the tax arena and interaction dynamics are described. Interaction is shaped by power of the authorities and their …

aggregate level. Results show that both trust and power are positively correlated with higher tax compliance. Trust and power … also moderate each other: the lower trust, the greater the compliance-increasing impact of power. However, the positive …

Using a survey-based experiment, this paper examines how tax authorities’ attributes of trust and power, when featured … effects on indicated trust, perceived power of tax authorities, and intended tax compliance. Moreover, we observe a strong … trustworthiness and power of tax authorities in Austria and assess intended compliance. The experimental treatment shows significant …

aggregate level. Results show that both trust and power are positively correlated with higher tax compliance. Trust and power … also moderate each other: the lower trust, the greater the compliance-increasing impact of power. However, the positive …

studies focus their attention on tax compliance factors associated with trust and power. Therefore, this study is dedicated to … fully exploring these factors. The results show that most factors had a significant influence on trust and power. The … results also confirm that trust leads to voluntary compliance and voluntary compliance in turn positively affects overall tax …

-minded persons. Defining reaction functions for persons of both groups with respect to coercive and persuasive power instruments of … coercive and persuasive power may be substitutes or complements to each other, depending of the parameters of the taxpayers …

studies focus their attention on tax compliance factors associated with trust and power. Therefore, this study is dedicated to … fully exploring these factors. The results show that most factors had a significant influence on trust and power. The … results also confirm that trust leads to voluntary compliance and voluntary compliance in turn positively affects overall tax …

. However, significant associations between trust and voluntary compliance and power and enforced compliance are mainly driven … Slope Framework (SSF; Kirchler et al., 2008), among large businesses and their tax auditors. The SSF predicts that trust in … tax authorities determines voluntary tax compliance and that the perceived power of tax authorities to detect and penalize …