Tax compliance represents a social dilemma in which the short-term self-interest to minimize
tax payments is at odds with the collective long-term interest to provide sufficient tax funds …

In tax compliance research, there has been a significant shift in research paradigms, from an
emphasis on enforcement to approaches that stress cooperation. In this paper, we trace this …

This article aims at contributing to the understanding of the trust-control nexus. The objective
is to bring the discussion around the relationship between both concepts a step further by …

Introduces six empirical studies on trust within organisations which were originally
presented at a workshop on “Trust within and between organisations”, organised by the …

Research on tax behavior has recognized the necessity of changing tax authorities'
approach from an enforcement to a service orientation. However, empirical investigations of …

The execution of coercive and legitimate power by an authority assures cooperation and
prohibits free-riding. While coercive power can be comprised of severe punishment and …

Abstract 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 …

Representing knowledge as information content alone is insufficient in providing us with an
understanding of the world around us. A combination of context as well as reasoning of the …

Abstract According to the Slippery Slope Framework (SSF; Kirchler, Hoelzl, and Wahl, 2008),
tax compliance depends on power of tax authorities and trust in tax authorities. The …

In the past decades, several key authors within the field of trust research have argued that a
trust-based network form of organizing is especially suitable for dealing with the external …