Author Description

"Tax authorities face the challenge of influencing tax compliance by behaving in such a way that taxpayers perceive to be treated fairly and thus comply voluntarily with tax rules. In order to meet this challenge it is crucial that institutions such as tax authorities frequently interact with taxpayers and selectively apply instruments so that a sustainable basis of trust in taxation is created. At the same time, tax authorities need to have the capacity to adjust to a rapidly changing technological, political and economic environment.00This volume presents the edited version of papers presented on the conference?Tax and Trust? held in Rotterdam, the Netherlands in October 2017, and some additions. The contributions offer reflections on the role played by institutions, interactions and instruments in the intricate relation between tax and trust."--Back cover.