In this paper, we investigate the acceptance by taxpayers and tax auditors of voluntary e-audits, i.e., online-based, automated tax audits. Further, we analyze the effects of e-audits on trust in and power of tax authorities. Perceived benefits and shortcomings of e-audits for taxpayers and tax...

In cooperative compliance programs, firms and tax administrations agree on cooperation instead of confrontation. Firms provide full transparency and advanced tax control frameworks. Tax administrations, in turn, offer certainty as to the tax treatment of complex transactions. In this study, we...

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...

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...

This report presents results of the third Austrian Survey of Financial Literacy (ASFL), conducted in 2023 as Austria's contribution to the International Survey of Adult Financial Literacy (ISAFL) coordinated by the Organisation for Economic Co-operation and Development/International Network on...

This document describes the methodological approach of the OeNB Barometer survey. The document may be referenced for waves conducted in 2023 and later. It will be updated for future waves if necessary. The OeNB Barometer is characterized as follows: Target population and sampling frame The...