[PDF] Enhancing Tax Compliance Through Coercive And Legitimate Power Of Authorities eBook

Author : Eva B. Hofmann
Publisher :
Page : 0 pages
File Size : 44,17 MB
Release : 2014
Category :
ISBN :

GET BOOK

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 highly relevant, there is rare empirical literature examining the effects of both strategies applied in combination. It is assumed that coercion decreases implicit trust in tax authorities, leading to the perception of a hostile antagonistic tax climate and enforced tax compliance. Conversely, it is suggested that legitimate power increases reason-based trust in the tax authorities, leading to the perception of a service climate and eventually to voluntary cooperation. The combination of both strategies is assumed to cause greater levels of intended compliance than each strategy alone. We conducted two experimental studies with convenience samples of 261 taxpayers overall. The studies describe tax authorities as having low or high coercive power (e.g., imposing lenient or severe sanctions) and/or low or high legitimate power (e.g., having nontransparent or transparent procedures). Data analyses provide supportive evidence for the assumptions regarding the impact on intended tax compliance. Coercive power did not reduce implicit trust in tax authorities; however, it had an effect on reason-based trust, interaction climate, and intended tax compliance if applied solely. When wielded in combination with legitimate power, it had no effect.

Author : Eva B. Hofmann
Publisher :
Page : 0 pages
File Size : 38,68 MB
Release : 2013
Category :
ISBN :

GET BOOK

Strict enforcement and supportive procedures by tax authorities are often discussed as means of enhancing tax compliance. However, it is still not clear how these strategies influence tax compliance. The extended “slippery-slope framework” postulates that coercive power and legitimate power lead to tax compliance, albeit by leading the taxpayer along different motivational paths. The exercising of coercive power reduces citizens' implicit trust in the authorities and increases the need for enforced compliance and perceptions of an antagonistic climate between tax authorities and taxpayers. Legitimate power is assumed to increase reason-based trust, voluntary cooperation and perceptions of a service climate. Two experimental studies that have manipulated qualities of power either separately or simultaneously have suggested that legitimate power affects intended tax compliance in line with theoretical predictions, whereas the effect of coercive power is less clear.

Author : Katharina Gangl
Publisher :
Page : 26 pages
File Size : 49,58 MB
Release : 2017
Category :
ISBN :

GET BOOK

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 framework, however, remains silent on the dynamics between power and trust and how these affect the interaction climate between authorities and taxpayers. The aim of the present paper is to differentiate between coercive and legitimate power and between reason-based and implicit trust in order to clarify the dynamics between power and trust. Insights into these dynamics may be utilized to change the interaction climate from an antagonistic climate into a service or confidence climate.

Author : Katharina Gangl
Publisher :
Page : 27 pages
File Size : 39,37 MB
Release : 2017
Category :
ISBN :

GET BOOK

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 framework, however, remains silent on the dynamics between power and trust, i.e., how power and trust increase or decrease each other, and how this affects the tax climate between authorities and taxpayers. The aim of the present paper is to differentiate power into coercive and legitimate power and to differentiate trust into reason-based and implicit trust to explicate the dynamics between power and trust. As a consequence of the described dynamics, the SSF is extended by adding a confidence climate to the antagonistic and service climate and a respective third form of cooperation (committed cooperation). Insights into the dynamics between power and trust may be utilized to change the tax climate from an antagonistic climate into a cooperative climate.

Author : Ali Farazmand
Publisher : Springer Nature
Page : 13623 pages
File Size : 29,27 MB
Release : 2023-04-05
Category : Law
ISBN : 3030662527

GET BOOK

This global encyclopedic work serves as a comprehensive collection of global scholarship regarding the vast fields of public administration, public policy, governance, and management. Written and edited by leading international scholars and practitioners, this exhaustive resource covers all areas of the above fields and their numerous subfields of study. In keeping with the multidisciplinary spirit of these fields and subfields, the entries make use of various theoretical, empirical, analytical, practical, and methodological bases of knowledge. Expanded and updated, the second edition includes over a thousand of new entries representing the most current research in public administration, public policy, governance, nonprofit and nongovernmental organizations, and management covering such important sub-areas as: 1. organization theory, behavior, change and development; 2. administrative theory and practice; 3. Bureaucracy; 4. public budgeting and financial management; 5. public economy and public management 6. public personnel administration and labor-management relations; 7. crisis and emergency management; 8. institutional theory and public administration; 9. law and regulations; 10. ethics and accountability; 11. public governance and private governance; 12. Nonprofit management and nongovernmental organizations; 13. Social, health, and environmental policy areas; 14. pandemic and crisis management; 15. administrative and governance reforms; 16. comparative public administration and governance; 17. globalization and international issues; 18. performance management; 19. geographical areas of the world with country-focused entries like Japan, China, Latin America, Europe, Asia, Africa, the Middle East, Russia and Eastern Europe, North America; and 20. a lot more. Relevant to professionals, experts, scholars, general readers, researchers, policy makers and manger, and students worldwide, this work will serve as the most viable global reference source for those looking for an introduction and advance knowledge to the field.

Author : Katharina Gangl
Publisher :
Page : 33 pages
File Size : 16,61 MB
Release : 2016
Category :
ISBN :

GET BOOK

Empirical evidence on the impact of public authorities' coercive power on compliance of citizens is inconsistent. In some studies, coercive power had a positive effect and in other studies it had a weak or negative effect on compliance. This inconsistency may be related to the double-edged nature of coercive power. Cluster analysis of data from a representative sample of self-employed taxpayers confirmed that some citizens perceive coercive power as illegitimate and do not trust public authority whereas others perceive coercive power as legitimate and do trust public authority. This perceptual difference may determine whether citizens' interactions with public authority is characterized by antagonism and lack of compliance or synergism and compliance. Results also indicate that perceiving coercive power as a targeted way to safeguard citizens in contrast to as a random threat to citizens reinforces the double-edged perception of coercive power. Theoretical and practical conclusions as to how coercive power can enhance interaction climates and cooperation are drawn.

Author : Adam Crawford
Publisher : Routledge
Page : 231 pages
File Size : 12,30 MB
Release : 2013
Category : Law
ISBN : 0415671558

GET BOOK

This book aims to explore a number of connected themes relating to compliance, legitimacy and trust in different areas of criminal justice and socio-legal regulation.

Author : American Bar Association. House of Delegates
Publisher : American Bar Association
Page : 216 pages
File Size : 10,49 MB
Release : 2007
Category : Law
ISBN : 9781590318737

GET BOOK

The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.

Author : Erich Kirchler
Publisher : Cambridge University Press
Page : 278 pages
File Size : 33,18 MB
Release : 2007-06-21
Category : Psychology
ISBN : 9781107321175

GET BOOK

Tax evasion is a complex phenomenon which is influenced not just by economic motives but by psychological factors as well. Economic-psychological research focuses on individual and social representations of taxation as well as decision-making. In this 2007 book, Erich Kirchler assembles research on tax compliance, with a focus on tax evasion, and integrates the findings into a model based on the interaction climate between tax authorities and taxpayers. The interaction climate is defined by citizens' trust in authorities and the power of authorities to control taxpayers effectively; depending on trust and power, either voluntary compliance, enforced compliance or no compliance are likely outcomes. Featuring chapters on the social representations of taxation, decision-making and self-employed income tax behaviour, this book will appeal to researchers in economic psychology, behavioural economics and public administration.

Author : Ingrid Wahl
Publisher :
Page : 0 pages
File Size : 15,9 MB
Release : 2010
Category :
ISBN :

GET BOOK

Tax payments are enhanced by taxpayers' trust in authorities or by authorities' power leading to voluntary or enforced tax compliance, respectively. A laboratory experiment and an online experiment examined these assumptions, manipulating trust in and power of authorities. In Experiment 1, participants paid taxes in twenty periods. Results showed that trust and power positively influence tax payments. Trust increases and power decreases voluntary compliance, whereas power increases and trust decreases enforced compliance. Experiment 2 analyzed the impact of trust and power with self-employed taxpayers' intentions to pay taxes. The overall pattern of the findings of Experiment 1 were replicated and expanded with strategic behavior; strategic behavior was higher in the case of low trust and high power when compared to that of high trust and high power.