The Relationship Between Austrian Tax Auditors and Self-Employed Taxpayers: Evidence From a Qualitative Study

Gangl, Katharina and Hartl, Barbara and Hofmann, Eva ORCID: and Kirchler, Erich (2019) The Relationship Between Austrian Tax Auditors and Self-Employed Taxpayers: Evidence From a Qualitative Study. Frontiers in Psychology, 10. p. 1034. ISSN 1664-1078

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

Download (255kB)


A constructive, highly professional relationship between tax authorities and taxpayers is essential for tax compliance. The aim of the present paper was to explore systematically the determinants of this relationship and related tax compliance behaviors based on the extended slippery slope framework. We used in-depth qualitative interviews with 33 self-employed taxpayers and 30 tax auditors. Interviewees described the relationship along the extended slippery slope framework concepts of power and trust. However, also novel sub-categories of power (e.g., setting deadlines) and trust (e.g., personal assistance) were mentioned. Furthermore, also little-studied categories of tax behavior emerged, such as accepting tax behavior, e.g., being available to the tax authorities, or stalling tax behavior, e.g., the intentional creation of complexity. The results comprehensively summarize the determinants of the tax relationship and tax compliance behaviors. Additionally, results highlight future research topics and provide insights for policy strategies.

Item Type: Article
Additional Information: This study was supported by The Austrian Science Fund (FWF; project 24863-G16). Travel expenses were funded by a scholarship of the Austrian Economic Chambers (WKÖ) awarded to KG.The Supplementary Material for this article can be found online at:
Keywords: public institutions, public administration, tax compliance, tax evasion, cooperation, power, trust
Divisions: Departments > Marketing > Internationales Marketing Management
Kompetenzzentren > Empirische Forschungsmethoden
Version of the Document: Published
Depositing User: Gertraud Novotny
Date Deposited: 03 Jun 2019 13:02
Last Modified: 07 Nov 2019 15:10
Related URLs:


View Item View Item


Downloads per month over past year

View more statistics