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Tax authorities utilize a wide range of instruments to motivate honest taxpaying ranging from strict audits to fair procedures or personalized support, differing from country to country. However, little is known about how these different instruments and taxpayers' trust influence the generation of interaction climates between tax authorities and taxpayers, motivations to comply, and particularly, tax compliance. The present research examines the extended slippery slope framework (eSSF), which distinguishes tax authorities' instruments into different qualities of power of authority (coercive and legitimate) and trust in authorities (reasonbased and implicit), to shed light on the effect of differences between power and trust. We test eSSF assumptions with survey data from taxpayers from three culturally different countries (N = 700) who also vary concerning their perceptions of power, trust, interaction climates, and tax motivations. Results support assumptions of the eSSF. Across all countries, the relation of coercive power and tax compliance was mediated by implicit trust, which leads to an antagonistic climate and enforced motivation. The connection from legitimate power to tax compliance is partially mediated by reason-based trust. The relationship between implicit trust and tax compliance is mediated by a confidence climate and committed cooperation. Theoretical and practical implications are discussed.

Tax authorities utilize a wide range of instruments to motivate honest taxpaying ranging from strict audits to fair procedures or personalized support, differing from country to country. However, little is known about how these different instruments and taxpayers’ trust influence the generation of interaction climates between tax authorities and taxpayers, motivations to comply, and particularly, tax compliance. The present research examines the extended slippery slope framework (eSSF), which distinguishes tax authorities’ instruments into different qualities of power of authority (coercive and legitimate) and trust in authorities (reason-based and implicit), to shed light on the effect of differences between power and trust. We test eSSF assumptions with survey data from taxpayers from three culturally different countries (N = 700) who also vary concerning their perceptions of power, trust, interaction climates, and tax motivations. Results support assumptions of the eSSF. Across all countries, the relation of coercive power and tax compliance was mediated by implicit trust. The connection from legitimate power to tax compliance is partially mediated by reason-based trust. The relationship between implicit trust and tax compliance is mediated by a confidence climate and committed cooperation. Theoretical and practical implications are discussed.

"Die vorliegende Arbeit versucht anhand der Fragebogendaten von 64 in Erst-Ehe verheirateten Paaren verschiedene Muster gemeinsamer Beziehungsgestaltung herauszuarbeiten. Auf Basis der 'Paarklimaskalen' mit den Dimensionen 'Verbundenheit', 'Unabhängigkeit' und 'Anregung/ Aktivität' lassen sich vier Paarbeziehungstypen differenzieren. Die Typen unterscheiden sich in ihrem aktuellen Beziehungserleben, ihrer Wahrnehmung der gemeinsamen Partnerschaftsgeschichte sowie des aktuellen sozialen Kontextes. Ehedauer und Elternschaftserfahrung erweisen sich dagegen nicht als wesentliche Einflussfaktoren. Auch Puffereffekte in dem Sinne, dass ein beziehungszufriedener und -kompetenter Partner das weniger positive Erleben der Partnerschaft seitens des anderen Partners zum Besseren beeinflussen kann, lassen sich nicht feststellen." (Autorenreferat) "This study uses questionnaire data from 64 first-marriage couples to identify various patterns of mutual relationship design. Based on the 'Partnership-Climate Scale,' with the dimensions 'commitment', 'independence,' and 'motivation/ activity,' we defined four types of partner-relationships. The types differ from each other with respect to: their current relationship experience, their perception of their common past, and the current social context. How long the couple has been married and whether they have children, however, does not significantly influence their relationship type. In addition, there is no buffer effect: a content and competent partner cannot improve the less-positive experience of the other partner." (author's abstract)