Project R-14465

The conflictual triangular relationship between taxpayers, their advisors and the tax authorities: examining the actors, nature and drivers (Research)

The relationship between the tax authorities, burdened with the collection of taxes, and the taxpayers (such as entrepreneurs or companies) along with their professional advisors, has been marked by a certain animosity. This has in recent times led to a significant deterioration in the level of trust between them. Research has indicated that low levels of trust is harmful for tax compliance. The first step in remedying this situation is an extensive legal, economic, and ethical interdisciplinary research as to specific nature and drivers of this conflictual relationship. Our main research objective is understanding the actors, nature and drivers of the relationship between taxpayers, their advisors, and tax authorities. This means, first identifying the relevant actors in the tax ecosystem, subsequently mapping their personal and organisational characteristics, and finally addressing their inter-personal relationship(s) and the way their actions influence one another.

01 January 2024 - 31 December 2025