The role of tax advisors

Britta Niederdorfer (Autor)

Buch | Softcover

64 Seiten

2025
Our Knowledge Publishing (Verlag)
978-620-2-41774-7 (ISBN)

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The subject of this thesis is to examine the role of tax advisors within the power and trust relationship between the state and taxpayers. This question has not yet been investigated. In addition, the thesis analyses how the roles of tax advisors differ or resemble each other from the perspective of taxpayers and tax auditors. The theoretical basis of this thesis draws on a wide range of research sources to define the role of tax advisors (including Tomasic & Pentony, 1991; Jackson & Milliron, 1989; Niemirowski & Wearing, 2003), and on the extension of the slippery slope framework by Gangl, Hofmann and Kirchler (2015). In addition, the study found that tax advisors play a positive role in punitive power, legitimate power and rational trust, but can also have a negative impact on reward power, legitimate power and rational trust.

Mag. Britta Niederdorfer: Studied psychology at the University of Vienna.

Erscheinungsdatum	22.08.2025
Sprache	englisch
Maße	152 x 229 mm
Gewicht	100 g
Themenwelt	Sachbuch/Ratgeber ► Beruf / Finanzen / Recht / Wirtschaft ► Steuern / Steuererklärung
	Recht / Steuern ► EU / Internationales Recht
	Recht / Steuern ► Steuern / Steuerrecht
Schlagworte	State • state and taxpayers • Tax Advisors • taxpayers
ISBN-10	620-2-41774-9 / 6202417749
ISBN-13	978-620-2-41774-7 / 9786202417747
Zustand	Neuware