"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, Erich Kirchler

*Corresponding author for this work

Research output: Contribution to journalArticleScientificpeer-review

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.

Original languageEnglish
Pages (from-to)487-510
Number of pages24
JournalFinanzarchiv : Zeitschrift fuer das gesamte Finanzwesen
Volume69
Issue number4
DOIs
Publication statusPublished - Dec 2013
Externally publishedYes

Keywords

  • service orientation
  • good governance
  • tax administration
  • trust tax compliance
  • SLIPPERY SLOPE FRAMEWORK
  • TRUST
  • EVASION
  • JUSTICE
  • COOPERATION
  • MORALE
  • SATISFACTION
  • GOVERNANCE
  • INDICATORS
  • BEHAVIOR

Cite this

Gangl, Katharina ; Muehlbacher, Stephan ; de Groot, Manon ; Goslinga, Sjoerd ; Hofmann, Eva ; Kogler, Christoph ; Antonides, Gerrit ; Kirchler, Erich. / "How can I help you?" Perceived Service Orientation of Tax Authorities and Tax Compliance. In: Finanzarchiv : Zeitschrift fuer das gesamte Finanzwesen. 2013 ; Vol. 69, No. 4. pp. 487-510.
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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, SLIPPERY SLOPE FRAMEWORK, TRUST, EVASION, JUSTICE, COOPERATION, MORALE, SATISFACTION, GOVERNANCE, INDICATORS, BEHAVIOR",
author = "Katharina Gangl and Stephan Muehlbacher and {de Groot}, Manon and Sjoerd Goslinga and Eva Hofmann and Christoph Kogler and Gerrit Antonides and Erich Kirchler",
year = "2013",
month = "12",
doi = "10.1628/001522113X675683",
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Gangl, K, Muehlbacher, S, de Groot, M, Goslinga, S, Hofmann, E, Kogler, C, Antonides, G & Kirchler, E 2013, '"How can I help you?" Perceived Service Orientation of Tax Authorities and Tax Compliance', Finanzarchiv : Zeitschrift fuer das gesamte Finanzwesen, vol. 69, no. 4, pp. 487-510. https://doi.org/10.1628/001522113X675683

"How can I help you?" Perceived Service Orientation of Tax Authorities and Tax Compliance. / Gangl, Katharina; Muehlbacher, Stephan; de Groot, Manon; Goslinga, Sjoerd; Hofmann, Eva; Kogler, Christoph; Antonides, Gerrit; Kirchler, Erich.

In: Finanzarchiv : Zeitschrift fuer das gesamte Finanzwesen, Vol. 69, No. 4, 12.2013, p. 487-510.

Research output: Contribution to journalArticleScientificpeer-review

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AU - Kogler, Christoph

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AU - Kirchler, Erich

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KW - good governance

KW - tax administration

KW - trust tax compliance

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