Enhancing Tax Compliance through Coercive and Legitimate Power of Tax Authorities by Concurrently Diminishing or Facilitating Trust in Tax Authorities

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 hig...

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Detalles Bibliográficos
Autores principales: Hofmann, Eva, Gangl, Katharina, Kirchler, Erich, Stark, Jennifer
Formato: Online Artículo Texto
Lenguaje:English
Publicado: BlackWell Publishing Ltd 2014
Materias:
Original Articles
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC4459214/
https://www.ncbi.nlm.nih.gov/pubmed/26074656
http://dx.doi.org/10.1111/lapo.12021

Internet

https://www.ncbi.nlm.nih.gov/pmc/articles/PMC4459214/
https://www.ncbi.nlm.nih.gov/pubmed/26074656
http://dx.doi.org/10.1111/lapo.12021

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