Gangl, Katharina; Muehlbacher, Stephan; Groot, Manon de; … - In: FinanzArchiv: Public Finance Analysis 69 (2013) 4, pp. 487-510
service orientation. However, empirical investigations of the effect of perceived service orientation on tax compliance are … 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 …