Changing the relationship between tax administration and taxpayers: Horizontal monitoring in the Netherlands

Stojanovic, Radomir

doi:10.5937/megrev1602203s

Cited by 2 publications

(2 citation statements)

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“…In fact, tax settlements are preferred over litigation in most countries (Franzoni, 2004). 1 Third, bargaining situations may also arise in a cooperative compliance relationship, where tax auditor and taxpayer discuss potential disagreements in an early stage (Stojanovic, 2016;OECD, 2008OECD, , 2013. Several countries have established such programs, including Austria, Australia, the Netherlands, and the United Kingdom.…”

Section: Introductionmentioning

confidence: 99%

How Does Trust Affect Concessionary Behavior in Tax Bargaining?

Eberhartinger¹,

Sureth-Sloane²,

Speitmann³

et al. 2022

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We analyze the impact of trust on bargaining behavior between auditor and auditee in a tax setting. We study the effect of interpersonal trust and trust in government on both taxpayer and tax auditor. In an experiment with variation in pairwise trust settings, we find evidence that both kinds of trust affect the bargaining behavior, albeit in different ways. While trust in government increases taxpayers' tax offers, trust in government may lead to more concessionary behavior of tax auditors moderated by interpersonal trust. Our findings help tax authorities to shape programs to enhance compliance in an atmosphere of trust.

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Section: Introductionmentioning

confidence: 99%

How Does Trust Affect Concessionary Behavior in Tax Bargaining?

Eberhartinger¹,

Sureth-Sloane²,

Speitmann³

et al. 2022

View full text Add to dashboard Cite

show abstract

“…2 In fact, tax settlements are preferred over litigation in most countries (Franzoni 2004). Third, bargaining situations may also arise in a cooperative compliance relationship, where tax auditor and taxpayer exchange detailed information upfront and discuss the appropriate tax treatment of a given transaction, and in instances where early clarification is preferred over later confrontation (OECD 2008, Stojanovic 2016. Several countries have established such programs, including Austria, Australia, the Netherlands, and the United Kingdom.…”

Section: Introductionmentioning

confidence: 99%