media coverage influences the indicated trust in tax authorities, as well as the perceived power of governmental …, have on the tax payer is examined. Tax compliance depends on trust in authorities, i.e., a commonly shared belief that … politicians and tax authorities act in order to promote social welfare, and the perceived power of authorities, i.e., taxpayers …

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 …

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 …