Blaufus, Kay; Hechtner, Frank; Jarzembski, Janine - 2021
voluntary tax compliance. Using a survey of 10,000 individual German taxpayers, we find that better service interaction quality … (SIQ) is indeed positively associated with tax compliance. However, there is great heterogeneity in this effect. First …, improving SIQ mainly affects the tax compliance of self-preparers who have low tax knowledge and high tax morale, suggesting …