Co-operation in Tax Matters

Clicks: 1
ID: 318792
2026
Free PDF
Article Quality & Performance Metrics
Overall Quality
Not rated
Combines reader engagement with the AI quality analysis. This article has not been analysed, so there is no overall score — reader engagement is measured and shown alongside.
AI Quality Assessment
Not analyzed
Readership in this journal

Ranked #1,391 of 1,517 articles by views in Oxford University Press eBooks

Most read Least read

Bar heights use a square-root scale. Only the 120 most-read articles are drawn; the journal has 1,517 in total.

Mint this article as an NFT
Not yet minted

Create a permanent, verifiable on-chain record of this article on the Scimatic Network. The NFT is held in your Journament account, and you can withdraw it to your own wallet at any time.

5 SUSD one-off · no wallet required
Sign in to mint
Abstract
Abstract Tax psychology studies how taxpayers make decisions about tax compliance, considering both legal obligations and evasion behaviors. From a management perspective, tax compliance decisions involve multiple factors: audit probability, potential fines, risk management, internal controls, and corporate reputation. Tax decisions rarely follow rational utility maximization due to cognitive biases and decision heuristics. The complexity is amplified by ambiguous legal requirements and often antagonistic relationships between tax authorities and businesses. The OECD’s co-operative compliance approach aims to transform this antagonistic dynamic into a cooperative one. This framework is built on understanding how power dynamics and trust affect cooperation. It establishes rules for fair interaction where businesses provide transparency while authorities offer clear guidance on tax implications. This mutual exchange promotes voluntary compliance through shared power and trust. Implementation of these programs across various countries has shown positive results. Studies indicate increased trust in authorities and reduced administrative costs for both parties. The OECD’s International Compliance Assurance Programme (ICAP) extends this approach globally, suggesting future directions for cooperative compliance development. This approach highlights the value of incorporating economic-psychological insights into tax legislation, benefiting both tax authorities and businesses.
Reference Key
openalex_W7165877859 Use this key to autocite in the manuscript while using SciMatic Manuscript Manager or Thesis Manager
Authors Christian Bauer, Erich Kirchler
Journal Oxford University Press eBooks
Year 2026
DOI
10.1093/oxfordhb/9780197769034.013.0022
URL
https://doi.org/10.1093/oxfordhb/9780197769034.013.0022
Keywords Keywords not found

Citations

No citations found. To add a citation, contact the admin at info@scimatic.org

Comments

No comments yet. Be the first to comment on this article.