The Resource 'How can I help you?' Perceived service orientation of tax authorities and tax compliance

'How can I help you?' Perceived service orientation of tax authorities and tax compliance

Label
'How can I help you?' Perceived service orientation of tax authorities and tax compliance
Title
'How can I help you?' Perceived service orientation of tax authorities and tax compliance
Creator
Subject
Language
eng
Summary
Research on tax behaviour has recognized the necessity of changing tax authorities' approach from an enforcement to a service orientation. However, empirical investigations of the effect of perceived service orientation on tax compliance are scarce. The present study draws conclusions from survey data of representative samples of 807 Dutch private taxpayers and 1377 entrepreneurs. Perceived service orientation was found significantly related to tax compliance. Furthermore, the link between perceived service orientation and tax compliance is mediated by perceived trustworthiness of authorities. The authors are confident that taxpayers who perceive a greater service orientation will be more willing to pay their taxes
Citation source
In: FinanzArchiv. - Tübingen. - Vol. 69 (2013),
http://library.link/vocab/creatorName
Gangl, K.
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • tax compliance
  • tax authorities
Label
'How can I help you?' Perceived service orientation of tax authorities and tax compliance
Instantiates
Publication
Label
'How can I help you?' Perceived service orientation of tax authorities and tax compliance
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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