Improving Large Taxpayers Compliance: A Review of Country Experience (Occasional Paper)

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The presented conceptualizations of the dynamics between power and trust as well as subsequent tax climates, motivations to comply, and tax compliance serve as a theoretical basis for empirical studies. As an example, in countries differing in their overall tax climate, surveys among taxpayers could be conducted relating power perceptions and trust in authorities with compliance intentions and perceived tax climates, and motivations to comply.

Starting off with the dynamic between power and trust, the interaction between tax authorities and taxpayers is explained which results in specific cooperative climates and corresponding forms of individual motivations to cooperate. Therfore, we are confident that the assumptions about the dynamics between power and trust are not only useful to understand and regulate tax behavior but can be transferred into other contexts related to cooperation in social dilemmas, managed by an authority.

What is FATCA? What US Taxpayers Overseas Should Know

The present paper demonstrates that understanding the dynamic between power and trust can fuel research on cooperation in social dilemmas and can be utilized by authorities to foster voluntary and committed cooperation to guarantee the provision of public goods. We thank Maria Pollai, the research team at the Department of Economic and Social Psychology at the University of Cologne, an anonymous reviewer, and the editor of New Ideas in Psychology for their valuable comments on a previous version of the paper.

National Center for Biotechnology Information , U. Sponsored Document from. New Ideas Psychol. Author information Copyright and License information Disclaimer. University of Vienna, Faculty of Psychology, Austria. Katharina Gangl: ta. This article has been cited by other articles in PMC. Abstract 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. Introduction Citizens appreciate public goods such as schools or hospitals.

Open in a separate window. Qualities of power Power has received much attention in various scientific disciplines. Qualities of trust The importance of trust in social systems is broadly recognized. Dynamics between qualities of power and trust Depending on the quality of power and the way power is exerted and perceived, trust in the powerful party can either be strengthened or weakened e. The impact of the dynamic of power and trust on tax climate and tax cooperation Based on the presented assumptions regarding the dynamics between power and trust we extend the SSF and distinguish on the aggregated level between three interaction climates cf.

Conclusions As a main contribution of the present theoretical elaboration on the dynamic between power and trust, it can be derived how authorities such as the tax authorities can change and enhance cooperative climates and cooperation in social dilemmas. Acknowledgments We thank Maria Pollai, the research team at the Department of Economic and Social Psychology at the University of Cologne, an anonymous reviewer, and the editor of New Ideas in Psychology for their valuable comments on a previous version of the paper.

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