Does the Sole Description of a Tax Authority Affect Tax Evasion? - The Impact of Described Coercive and Legitimate Power

Barbara Hartl; Eva Hofmann; Martina Hartner-Tiefenthaler; Erich Kirchler

doi:10.1371/journal.pone.0123355

Does the Sole Description of a Tax Authority Affect Tax Evasion? - The Impact of Described Coercive and Legitimate Power

Barbara Hartl, Eva Hofmann, Martina Hartner-Tiefenthaler, Erich Kirchler

Institute of Organization Science

Research output: Contribution to journal › Article › peer-review

Original language	English
Article number	e0123355
Journal	PLOS One
Volume	10
Issue number	4
DOIs	https://doi.org/10.1371/journal.pone.0123355
Publication status	Published - 29 Apr 2015

Fields of science

502 Economics
502014 Innovation research
502026 Human resource management
502030 Project management
502015 Innovation management
502029 Product management
502036 Risk management
502043 Business consultancy
502044 Business management
506009 Organisation theory

JKU Focus areas

Management and Innovation
Gender Studies
Social and Economic Sciences (in general)

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

Access to Document

10.1371/journal.pone.0123355

Cite this

@article{05c1c9020d5e4c71aa913a6d038599f7,

title = "Does the Sole Description of a Tax Authority Affect Tax Evasion? - The Impact of Described Coercive and Legitimate Power",

author = "Barbara Hartl and Eva Hofmann and Martina Hartner-Tiefenthaler and Erich Kirchler",

year = "2015",

month = apr,

day = "29",

doi = "10.1371/journal.pone.0123355",

language = "English",

volume = "10",

journal = "PLOS One",

issn = "1932-6203",

publisher = "Public Library of Science",

number = "4",

}

TY - JOUR

T1 - Does the Sole Description of a Tax Authority Affect Tax Evasion? - The Impact of Described Coercive and Legitimate Power

AU - Hartl, Barbara

AU - Hofmann, Eva

AU - Hartner-Tiefenthaler, Martina

AU - Kirchler, Erich

PY - 2015/4/29

Y1 - 2015/4/29

UR - https://www.scopus.com/pages/publications/84928817129

U2 - 10.1371/journal.pone.0123355

DO - 10.1371/journal.pone.0123355

M3 - Article

C2 - 25923770

SN - 1932-6203

VL - 10

JO - PLOS One

JF - PLOS One

IS - 4

M1 - e0123355

ER -

Does the Sole Description of a Tax Authority Affect Tax Evasion? - The Impact of Described Coercive and Legitimate Power

Fields of science

JKU Focus areas

UN SDGs

Access to Document

Other files and links

Cite this