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"How can I help you?" Perceived Service Orientation of Tax Authorities and Tax Compliance

Katharina Gangl, Stephan Muehlbacher, Manon de Groot, Sjoerd Goslinga, Eva Hofmann, Christoph Kogler, Gerrit Antonides () and Erich Kirchler

FinanzArchiv: Public Finance Analysis, 2013, vol. 69, issue 4, 487-510

Abstract: Research on tax behavior 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. We are confident that taxpayers who perceive a greater service orientation will be more willing to pay their taxes.

Keywords: service orientation; good governance; tax administration; trust tax compliance (search for similar items in EconPapers)
JEL-codes: H21 H26 H3 (search for similar items in EconPapers)
Date: 2013
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