Research on tax behavior has recognized the necessity of changing tax authorities' approach from enforcement to service orientation. However, empirical investigations of the impact of perceived service orientation on tax compliance are scarce. The present study draws conclusions from survey data...

According to the Slippery Slope Framework (SSF; Kirchler, Hoelzl, & Wahl, 2008), tax compliance depends on the power of tax authorities and trust in the tax authorities. The framework, however, remains silent on the dynamics between power and trust, i.e., how power and trust increase or decrease...

Empirical evidence on the impact of public authorities' coercive power on compliance of citizens is inconsistent. In some studies, coercive power had a positive effect and in other studies it had a weak or negative effect on compliance. This inconsistency may be related to the double-edged...

Strict enforcement and supportive procedures by tax authorities are often discussed as means of enhancing tax compliance. However, it is still not clear how these strategies influence tax compliance. The extended “slippery-slope framework” postulates that coercive power and legitimate power...

Both coercion, such as strict auditing and the use of fines, and legitimate procedures, such as assistance by tax authorities, are often discussed as means of enhancing tax compliance. However, the psychological mechanisms that determine the effectiveness of each strategy are not clear. Although...

Some rational decision theorists argue that moral considerations would introduce inefficiency to investment decisions. However, market demand for socially responsible investment is increasing. We test the suitability of (a) multiple attribute utility theory, (b) theory of planned behavior, and...

The tax compliance literature has mainly focused on individual tax evasion rather than firm tax evasion. In general, there is a lack of field experiments on the topic, and measuring tax compliance is challenging. To address this shortcoming in the literature, we conduct a field experiment on...

Although tax non-filing and the resulting tax evasion are a challenge to public welfare of developing countries, scholarly knowledge on the subject is minimal. The present paper compares rich self- employed identified as non-filers with a randomized group of tax filers in terms of two bases of...

Although tax non-filing and the resulting tax evasion are a challenge to public welfare, particularly in developing countries, scholarly knowledge on taxable citizens who do not register as taxpayers, also known as the ‘ghosts’, is minimal. To expand this knowledge base, this empirical paper...