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Enhancing T ax Compliance through Coercive and Legitimate Power of T ax Authorities by Concurrently Diminishing or Facilitating Trust in T ax Authorities
16 references·1 citing·40 second hop
Enhancing T ax Compliance through Coercive and Legitimate Power of T ax Authorities by Concurrently Diminishing or Facilitating Trust in T ax Authorities (2014)Enhancing T ax Compliance through Coerciv…Unwilling or Unable to Cheat? Evidence From a Tax Audit Experiment in Denmark (2011)Unwilling or Unable to Cheat?…Do Ethics Matter? Tax Compliance and Morality (2011)Do Ethics Matter? Tax Complia…Tax morale affects tax compliance: Evidence from surveys and an artefactual field experiment (2009)Tax morale affects tax compli…Tax compliance as the result of a psychological tax contract: the role of incentives and responsive regulation (2007)Tax compliance as the result …Enforced versus voluntary tax compliance: The “slippery slope” framework (2007)Enforced versus voluntary tax…Why People Obey the Law (2006)Why People Obey the LawExplaining the nature of power: a three-process theory (2005)Explaining the nature of powe…Trust: Forms, Foundations, Functions, Failures and Figures (2003)Trust: Forms, Foundations, Fu…Trust breeds trust: How taxpayers are treated (2002)Trust breeds trust: How taxpa…Taxpayer response to an increased probability of audit: evidence from a controlled experiment in Minnesota (2001)Taxpayer response to an incre…Restorative Justice & Responsive Regulation (2001)Restorative Justice & Respons…TRUST AND DISTRUST IN ORGANIZATIONS: Emerging Perspectives, Enduring Questions (1999)TRUST AND DISTRUST IN ORGANIZ…The Bases of Social Power (1986)The Bases of Social PowerIncome tax evasion: a theoretical analysis (1972)Income tax evasion: a theoret…Crime and Punishment: An Economic Approach (1968)Crime and Punishment: An Econ…'Superstition' in the pigeon. (1948)'Superstition' in the pigeon.Impact of institutional environment quality on tax evasion: A comparative investigation of old versus new EU members (2018)Impact of institutional envir…The Theory of Social and Economic Organization. (1948)Field Theory in Social Science (1953)A study of normative and informational social influences upon individual judgment. (1955)A Relational Model of Authority in Groups (1992)Social Influence: Compliance and Conformity (2004)What's the difference? diversity constructs as separation, variety, or disparity in organizations (2007)Belief, Attitude, Intention and Behavior: An Introduction to Theory and Research (1975)The theory of planned behavior (1991)The impact of tax morale and institutional quality on the shadow economy (2008)Does political trust matter? An empirical investigation into the relation between political trust and support for law compliance (2010)Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies (2011)Essays in the Theory of Risk-Bearing. (1972)Shadow Economies: Size, Causes, and Consequences (2000)Deception: The Role of Consequences (2005)Income tax evasion: A theoretical analysis (1974)Tax Evasion and Tax Rates: An Analysis of Individual Returns (1983)Tax Compliance and Enforcement (2019)Economic Action and Social Structure: The Problem of Embeddedness (1985)Foundations of social theory (1990)An Integrative Model Of Organizational Trust (1995)Psychological Safety and Learning Behavior in Work Teams (1999)Trust in leadership: Meta-analytic findings and implications for research and practice. (2002)Trust, trustworthiness, and trust propensity: A meta-analytic test of their unique relationships with risk taking and job performance. (2007)Economic Welfare and the Allocation of Resources for Invention (1962)Irrational Behavior and Economic Theory (1962)What Can Regulators Regulate? The Case of Electricity (1962)Advertising as Information (1974)Adolescence-limited and life-course-persistent antisocial behavior: A developmental taxonomy. (1993)Procedural Justice, Legitimacy, and the Effective Rule of Law (2003)The age of responsibilization: on market-embedded morality (2008)On the people's terms: a republican theory and model of democracy (2013)Legitimacy and Authority in International Politics (1999)Political Trust and Trustworthiness (2000)The Role of Procedural Justice and Legitimacy in Shaping Public Support for Policing (2003)Tax Morale (2014)No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax (2015)The behavioralist as tax collector: Using natural field experiments to enhance tax compliance (2017)Mental imagery: In search of a theory (2002)Pathological gambling: Etiology, comorbidity, and treatment. (2005)The Paranoid Optimist: An Integrative Evolutionary Model of Cognitive Biases (2006)
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References

  • 1968Crime and Punishment: An Economic Approach13,984 cited
  • 2006Why People Obey the Law5,146 cited
  • 1972Income tax evasion: a theoretical analysis4,964 cited
  • 1986The Bases of Social Power4,542 cited
  • 1999TRUST AND DISTRUST IN ORGANIZATIONS: Emerging Perspectives, Enduring Questions3,245 cited
  • 1948'Superstition' in the pigeon.1,453 cited
  • 2007Enforced versus voluntary tax compliance: The “slippery slope” framework1,357 cited
  • 2011Unwilling or Unable to Cheat? Evidence From a Tax Audit Experiment in Denmark1,277 cited
  • 2001Restorative Justice & Responsive Regulation1,058 cited
  • 2001Taxpayer response to an increased probability of audit: evidence from a controlled experiment in Minnesota784 cited
  • 2002Trust breeds trust: How taxpayers are treated656 cited
  • 2003Trust: Forms, Foundations, Functions, Failures and Figures650 cited
  • 2007Tax compliance as the result of a psychological tax contract: the role of incentives and responsive regulation647 cited
  • 2011Do Ethics Matter? Tax Compliance and Morality617 cited
  • 2005Explaining the nature of power: a three-process theory609 cited

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2009
Tax morale affects tax compliance: Evidence from surveys and an artefactual field experiment
513 cited

Cited by

  • 2018Impact of institutional environment quality on tax evasion: A comparative investigation of old versus new EU members70 cited