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Tax authorities' interaction with taxpayers: A conception of compliance in social dilemmas by power and trust

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 for public goods. According to the Slippery Slope Framework, the social dilemma can be solved and tax compliance...

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Библиографические подробности
Опубликовано в: :New Ideas Psychol
Главные авторы: Gangl, Katharina, Hofmann, Eva, Kirchler, Erich
Формат: Artigo
Язык:Inglês
Опубликовано: Pergamon Press 2015
Предметы:
Online-ссылка:https://ncbi.nlm.nih.gov/pmc/articles/PMC4381354/
https://ncbi.nlm.nih.gov/pubmed/25859096
https://ncbi.nlm.nih.govhttp://dx.doi.org/10.1016/j.newideapsych.2014.12.001
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