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 …