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

ABSTRACT: 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.

SUBMITTER: Gangl K

PROVIDER: S-EPMC6526770 | biostudies-literature | 2019

REPOSITORIES: biostudies-literature

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

Gangl Katharina K Hartl Barbara B Hofmann Eva E Kirchler Erich E

Frontiers in psychology 20190513

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 ...[more]

PMID: 31133943

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Project description:This study estimates random effects and difference-in-difference-in-differences models to examine the initial impacts of COVID-19 on the employment and hours of unincorporated self-employed workers using monthly panel data from the Current Population Survey. For these workers, effects were visible in March as voluntary social distancing began, largest in April as complete shutdowns occurred, and slightly smaller in May as some restrictions were eased. We find differential effects by gender that favor men, by marital status and gender that favor married men over married women, and by gender, marital, and parental status that favor married fathers over married mothers. The evidence suggests that self-employed married mothers were forced out of the labor force to care for children presumably due to prescribed gender norms and the division and specialization of labor within households. Remote work and working in an essential industry mitigated some of the negative effects on employment and hours. Plain English Summary Among the unincorporated self-employed, married mothers were less likely to be employed and worked fewer hours during the COVID-19 pandemic than married fathers. Effects were visible in March as voluntary social distancing began, largest in April as complete shutdowns occurred, and slightly smaller in May as some restrictions were eased. Our results suggest that COVID-19 forced self-employed women back into the home due to gender norms about who cares for children. However, having a plausibly remote job or being in an essential industry helped mitigate some of the negative effects on employment and hours worked. Besides providing evidence that married mothers’ presence among the self-employed has been diminished by COVID-19, we find that the pandemic hurt the unincorporated self-employed more than other types of workers. This finding provides further evidence that it is important for researchers to distinguish between the incorporated and unincorporated self-employed when analyzing variation in self-employment at different points in the business cycle.

Dataset Information

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

Publications

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

Similar Datasets

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