The main focus of the present article is to give a historical overview with regard to different paradigms that have shaped the research in the field of tax behaviour. In this vein tax compliance is evaluated from different perspectives, such as a decision under risk, a social dilemma or by emphasizing the psychological contract between tax authorities and taxpayers. Additionally, the main actors in the field of tax research are presented, and it is argued that besides taxpayers also tax authorities, the government and tax accountants have to be taken into consideration. Furthermore, particular attention is paid to differences among taxpayers and different interaction climates between taxpayers and authorities as well as the factors that have an important influence on these interactions.
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