Concepedia

Taxpayer Cooperation

Taxpayer Cooperation is a construct in tax compliance research that denotes the voluntary willingness of individuals and businesses to adhere to tax laws, engage transparently with tax authorities, and fulfill their tax obligations accurately and punctually, distinguished from mere legal compliance by its emphasis on proactive engagement and trust in the tax system.

51

Publications

6.1K

Citations

75

Authors

43

Institutions

Publications per year

2017–2026

11

Parents

Publications

51

Trust and Taxpaying: Testing the Heuristic Approach to Collective Action

John T. Scholz, Mark Lubell · American Journal of Political Science · 1998 · 797 citations

, , +15

Trust breeds trust: How taxpayers are treated

Lars P. Feld, Bruno S. Frey · Economics of Governance · 2002 · 631 citations

, , +13

Tax morale and conditional cooperation

Bruno S. Frey, Benno Torgler · Journal of Comparative Economics · 2007 · 628 citations

, , +13

Trust Breeds Trust: How Taxpayers Are Treated

Lars P. Feld, Bruno S. Frey · Zurich Open Repository and Archive (University of Zurich) · 2002 · 519 citations

, , +13

Regulating More Effectively: The Relationship between Procedural Justice, Legitimacy, and Tax Non-compliance

Kristina Murphy · Journal of Law and Society · 2005 · 375 citations · Full text

, , +12

1–5 of 51

Authors

75

  1. EK
    Erich Kirchler

    University of Vienna, Austria

    12 publications · 993 citations

    12

    h-index

  2. EH
    Eva Hofmann

    University of Vienna, Austria

    8 publications · 643 citations

    8

    h-index

  3. BS
    Bruno S. Frey

    University of Zurich, Switzerland

    6 publications · 2.1K citations

    6

    h-index

  4. KG
    Katharina Gangl

    University of Vienna, Austria

    6 publications · 459 citations

    6

    h-index

  5. CK
    Christoph Kogler

    University of Vienna, Austria

    4 publications · 230 citations

    4

    h-index

1–5 of 75

Institutions

43

  1. University of Vienna

    Vienna, Austria

    10 h-index

    32 publications

    2.6K citations

  2. University of Zurich

    Zurich, Switzerland

    3 h-index

    3 publications

    1.8K citations

  3. University of Basel

    Basel, Switzerland

    3 h-index

    3 publications

    334 citations

  4. Ifo Institute for Economic Research

    Munich, Germany

    3 h-index

    3 publications

    844 citations

  5. Coventry University

    Coventry, United Kingdom

    2 h-index

    2 publications

    62 citations

  6. Institut für Höhere Studien - Institute for Advanced Studies (IHS)

    Vienna, Austria

    2 h-index

    2 publications

    52 citations

  7. Zeppelin Universität gemeinnützige GmbH

    Friedrichshafen, Germany

    2 h-index

    2 publications

    63 citations

  8. University of Freiburg

    Freiburg im Breisgau, Germany

    2 h-index

    2 publications

    831 citations

1–8 of 43

Venues

  1. SSRN Electronic Journal

    Repository · 8 publications · 436 citations

    8

    h-index

  2. RePEc: Research Papers in Economics

    Repository · 5 publications · 124 citations

    5

    h-index

  3. Journal of Business Ethics

    2 publications · 59 citations

    2

    h-index

  4. Economía

    2 publications · 81 citations

    2

    h-index

  5. American Journal of Political Science

    AJPS · 2 publications · 969 citations

    2

    h-index

1–5