Horizontal Monitoring in Austria: subjective representations by tax officials and company employees

Enachescu, Janina and Zieser, Maximilian and Hofmann, Eva ORCID: https://orcid.org/0000-0001-7934-0128 and Kirchler, Erich (2019) Horizontal Monitoring in Austria: subjective representations by tax officials and company employees. Business Research, 12 (1). pp. 75-94. ISSN 2198-3402

Available under License Creative Commons: Attribution 4.0 International (CC BY 4.0).

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The implementation of Horizontal Monitoring (HM) in Austria represents a shift in the prevailing command-and-control paradigm towards enhanced cooperation between taxpayers and tax authorities. In the present paper, we assess how HM is perceived by different stakeholder groups when it was introduced as a pilot project embedded in the "Fair Play Initiative" launched by the Austrian Ministry of Finance. We collected quantitative and qualitative data from tax auditors and staff of tax offices responsible for large-scale enterprises who were either directly involved or not involved in the HM pilot project, from employees of participating enterprises as well as from employees of enterprises which did not participate in the project. Results show that representations of HM were most positive among employees from HM companies and tax officials directly involved, whereas participants from the tax administration who did not take part in the project were skeptical at the beginning and remained skeptical over time. As shown in organizational change studies, the acceptance or resistance regarding the paradigm change represented by HM may originate from uncertainty and misperceptions of its goals and strategies and from speculations, particularly by poorly informed members.

Item Type: Article
Keywords: Tax compliance, Horizontal monitoring, Cooperative compliance, Organizational change
Divisions: Departments > Öffentliches Recht und Steuerrecht > Österr. und Internat. Steuerrecht
Version of the Document: Published
Depositing User: Gertraud Novotny
Date Deposited: 10 Dec 2018 09:32
Last Modified: 07 Nov 2019 15:10
Related URLs:
FIDES Link: https://bach.wu.ac.at/d/research/results/88742/
URI: https://epub.wu.ac.at/id/eprint/6723


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