{"id":"https://openalex.org/W2974298760","doi":null,"title":"The role of communications in enhancing tax compliance : Communications departments\u2019 resources, tools and objectives in the tax administrations of OECD\u2019s Forum of Tax Administration countries","display_name":"The role of communications in enhancing tax compliance : Communications departments\u2019 resources, tools and objectives in the tax administrations of OECD\u2019s Forum of Tax Administration countries","publication_year":2018,"publication_date":"2018-01-01","ids":{"openalex":"https://openalex.org/W2974298760","mag":"2974298760"},"language":"en","primary_location":{"id":"pmh:oai:helda.helsinki.fi:10138/277713","doi":null,"is_oa":true,"landing_page_url":"http://hdl.handle.net/10138/277713","pdf_url":null,"source":{"id":"https://openalex.org/S4210213322","display_name":"Ty\u00f6v\u00e4entutkimus Vuosikirja","issn_l":"0784-1272","issn":["0784-1272","1459-7780"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["ddh","jufo-1"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"pro gradu -tutkielmat"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"http://hdl.handle.net/10138/277713","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5062130843","display_name":"Antti-Juhani Piirainen","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Antti-Juhani Piirainen","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5062130843"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.3616,"has_fulltext":false,"cited_by_count":1,"citation_normalized_percentile":{"value":0.69731835,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":93},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9955999851226807,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9955999851226807,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10953","display_name":"E-Government and Public Services","score":0.0008999999845400453,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10213","display_name":"Public Policy and Administration Research","score":0.0006000000284984708,"subfield":{"id":"https://openalex.org/subfields/3321","display_name":"Public Administration"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-compliance","display_name":"tax compliance","score":0.9789999723434448},{"id":"https://openalex.org/keywords/tax-neutrality","display_name":"tax neutrality","score":0.3199999928474426},{"id":"https://openalex.org/keywords/trust-in-government","display_name":"public trust in government","score":0.5490000247955322},{"id":"https://openalex.org/keywords/transparency","display_name":"transparency","score":0.8410000205039978},{"id":"https://openalex.org/keywords/public-trust","display_name":"public trust","score":0.3499999940395355},{"id":"https://openalex.org/keywords/government-communication","display_name":"government communication","score":0.4620000123977661},{"id":"https://openalex.org/keywords/communication-departments","display_name":"communication departments","score":0.4059999883174896},{"id":"https://openalex.org/keywords/communication-strategies","display_name":"communication strategies","score":0.4129999876022339},{"id":"https://openalex.org/keywords/tax-administration-performance","display_name":"tax administration performance","score":0.32899999618530273},{"id":"https://openalex.org/keywords/tax-administration-efficiency","display_name":"tax administration efficiency","score":0.3799999952316284}],"concepts":[{"id":"https://openalex.org/C2992972582","wikidata":"https://www.wikidata.org/wiki/Q8161","display_name":"Tax administration","level":3,"score":0.706743597984314},{"id":"https://openalex.org/C2781460075","wikidata":"https://www.wikidata.org/wiki/Q1399332","display_name":"Compliance (psychology)","level":2,"score":0.6443750262260437},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6103965044021606},{"id":"https://openalex.org/C2780765947","wikidata":"https://www.wikidata.org/wiki/Q12033531","display_name":"Administration (probate law)","level":2,"score":0.4989910125732422},{"id":"https://openalex.org/C162077342","wikidata":"https://www.wikidata.org/wiki/Q1062630","display_name":"Tax credit","level":2,"score":0.42288050055503845},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.4143680930137634},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.36973991990089417},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.32212623953819275},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.17501309514045715},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.0},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"pmh:oai:helda.helsinki.fi:10138/277713","doi":null,"is_oa":true,"landing_page_url":"http://hdl.handle.net/10138/277713","pdf_url":null,"source":{"id":"https://openalex.org/S4210213322","display_name":"Ty\u00f6v\u00e4entutkimus Vuosikirja","issn_l":"0784-1272","issn":["0784-1272","1459-7780"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["ddh","jufo-1"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"pro gradu -tutkielmat"},{"id":"mag:2974298760","doi":null,"is_oa":false,"landing_page_url":"https://helda.helsinki.fi/handle/10138/277713","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":{"id":"pmh:oai:helda.helsinki.fi:10138/277713","doi":null,"is_oa":true,"landing_page_url":"http://hdl.handle.net/10138/277713","pdf_url":null,"source":{"id":"https://openalex.org/S4210213322","display_name":"Ty\u00f6v\u00e4entutkimus Vuosikirja","issn_l":"0784-1272","issn":["0784-1272","1459-7780"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["ddh","jufo-1"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"pro gradu -tutkielmat"},"sustainable_development_goals":[{"score":0.8046000003814697,"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16"}],"study_designs":[{"display_name":"Observational Study","id":"https://openalex.org/study-designs/observational-study"}],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":27,"referenced_works":["https://openalex.org/W564996184","https://openalex.org/W638285043","https://openalex.org/W779992947","https://openalex.org/W1550261092","https://openalex.org/W1975259537","https://openalex.org/W1980114718","https://openalex.org/W1991273837","https://openalex.org/W1992857985","https://openalex.org/W1997904769","https://openalex.org/W2042274577","https://openalex.org/W2057703193","https://openalex.org/W2062227283","https://openalex.org/W2063366238","https://openalex.org/W2066052112","https://openalex.org/W2080076970","https://openalex.org/W2089463205","https://openalex.org/W2090993846","https://openalex.org/W2091963114","https://openalex.org/W2128802881","https://openalex.org/W2137678636","https://openalex.org/W2152739340","https://openalex.org/W2171493731","https://openalex.org/W2467301448","https://openalex.org/W2514485053","https://openalex.org/W2604652163","https://openalex.org/W2969350697","https://openalex.org/W3125890510"],"related_works":["https://openalex.org/W4382703050","https://openalex.org/W6995396000","https://openalex.org/W7132833194","https://openalex.org/W4402462824","https://openalex.org/W4226226823","https://openalex.org/W4391263574","https://openalex.org/W4324284052","https://openalex.org/W1554201909","https://openalex.org/W3132905864","https://openalex.org/W6987843373"],"abstract_inverted_index":{"T\u00e4ss\u00e4":[0],"tutkimuksessa":[1],"tarkastellaan":[2],"OECD:n":[3],"Forum":[4],"of":[5],"Tax":[6,132],"Administrations":[7],"-verkoston":[8],"j\u00e4senmaiden":[9,71],"verohallintojen":[10,29,72,105],"viestint\u00e4yksik\u00f6iden":[11],"n\u00e4kemyksi\u00e4":[12],"siit\u00e4,":[13,184],"voiko":[14],"veromy\u00f6nteisyytt\u00e4":[15],"tai":[16,160,192,218,270],"verojen":[17,41],"maksamisen":[18,42],"neutraaliutta":[19],"parantaa":[20],"viestinn\u00e4n":[21,164,176,211,215,262],"avulla.":[22,165],"Tutkimus":[23,85],"tuottaa":[24],"my\u00f6s":[25,62],"kokonaiskuvan":[26],"kyseisten":[27],"maiden":[28],"viestinn\u00e4st\u00e4,":[30],"jollaista":[31],"ei":[32,213],"aiemmin":[33],"ole":[34,171,275],"ollut":[35],"saatavilla.":[36],"Verotukseen":[37],"liittyvien":[38,52],"teorioiden":[39,53],"mukaan":[40,54,210],"edist\u00e4miseen":[43,163],"on":[44,86],"kaksi":[45],"tapaa:":[46],"pakkokeinot":[47],"ja":[48,79,109,139,147,226,240,245,259],"luottamuksen":[49],"kasvattaminen.":[50],"Luottamukseen":[51],"luottamusta":[55],"voidaan":[56],"lis\u00e4t\u00e4":[57],"l\u00e4pin\u00e4kyvyyden":[58],"avulla,":[59,263],"jota":[60],"korostetaan":[61],"nykyaikaisissa":[63],"valtiolliseen":[64,143],"viestint\u00e4\u00e4n":[65,144],"liittyviss\u00e4":[66],"teorioissa.":[67],"Aiemmin":[68],"mainitun":[69,94],"verkoston":[70,95],"viestint\u00e4yksik\u00f6it\u00e4":[73],"tarkasteltiin":[74],"organisatoristen":[75],"tekij\u00f6iden,":[76],"viestinn\u00e4llisten":[77],"toimenpiteiden":[78],"k\u00e4yt\u00e4nt\u00f6jen":[80],"sek\u00e4":[81,145],"strategisten":[82],"l\u00e4hestymistapojen":[83],"osalta.":[84,177],"toteutettu":[87],"kvantitatiivisena":[88],"havainnointitutkimuksena,":[89],"jonka":[90],"kohderyhm\u00e4n\u00e4":[91],"ovat":[92,202],"edell\u00e4":[93],"j\u00e4senmaat.":[96],"Datan":[97],"ker\u00e4\u00e4miseen":[98],"k\u00e4ytettiin":[99],"verkossa":[100],"toteutettua":[101],"kyselytutkimusta,":[102],"joka":[103],"l\u00e4hetettiin":[104],"viestint\u00e4yksik\u00f6ille":[106],"vuosina":[107],"2017":[108],"2018.":[110],"N\u00e4in":[111],"muutoin":[112],"suppeaksi":[113],"j\u00e4\u00e4neeseen":[114],"aineistoon":[115],"saatiin":[116],"syvemp\u00e4\u00e4":[117],"n\u00e4kemyst\u00e4":[118],"vuositason":[119],"vertailulla.":[120],"Lis\u00e4ksi":[121],"kyselyn":[122],"kautta":[123],"saatuja":[124],"tietoja":[125],"verrattiin":[126],"muihin":[127],"aineistoihin,":[128],"kuten":[129],"OECD:":[130],"n":[131],"Administration":[133],"Series":[134],"-julkaisusarjan":[135],"dataan.":[136],"Keskeiset":[137],"k\u00e4sitteet":[138],"teoriat":[140],"liittyv\u00e4t":[141],"veromy\u00f6nteisyyteen,":[142],"l\u00e4pin\u00e4kyvyyteen":[146],"luottamukseen.":[148],"Yksi":[149],"tutkimuksen":[150],"keskeinen":[151],"tulos":[152],"on,":[153],"ettei":[154],"verohallinnon":[155],"koko":[156],"vaikuta":[157],"sen":[158],"n\u00e4kemyksiin":[159],"k\u00e4yt\u00e4nt\u00f6ihin":[161],"veromy\u00f6nteisyyden":[162,260],"Vaikuttaa":[166],"silt\u00e4,":[167],"ett\u00e4":[168,185],"verohallinnot":[169,179,235,250],"eiv\u00e4t":[170,273],"kyenneet":[172],"hy\u00f6dynt\u00e4m\u00e4\u00e4n":[173],"suuruuden":[174],"ekonomiaa":[175],"Kaikki":[178],"kokivat":[180],"viestint\u00e4ns\u00e4":[181],"menestyv\u00e4n":[182],"huolimatta":[183],"niiden":[186,193,265],"strategiset":[187,268],"p\u00e4\u00e4m\u00e4\u00e4r\u00e4t,":[188],"eri":[189,238],"mediakanavien":[190],"k\u00e4ytt\u00f6":[191],"suorituskyvyn":[194],"seuranta":[195],"vaihtelivat":[196],"paljon.":[197],"Verohallintojen":[198],"asenteet":[199],"l\u00e4pin\u00e4kyvyytt\u00e4":[200],"kohtaan":[201],"kuitenkin":[203],"muuttuneet":[204],"my\u00f6nteiseen":[205],"suuntaan":[206],"vuoden":[207],"kuluessa.":[208],"Tulosten":[209],"mittaamista":[212],"hy\u00f6dynnet\u00e4":[214],"strategisessa":[216],"suunnittelussa":[217],"k\u00e4yt\u00e4nn\u00f6n":[219,227,271],"tekemisess\u00e4":[220],"v\u00e4ltt\u00e4m\u00e4tt\u00e4":[221],"kovin":[222],"hyvin.":[223],"Strategisten":[224],"tavoitteiden":[225],"v\u00e4linen":[228],"yhteys":[229],"n\u00e4ytt\u00e4\u00e4":[230],"olevan":[231],"jokseenkin":[232],"puutteellinen,":[233],"vaikka":[234],"k\u00e4ytt\u00e4v\u00e4t":[236],"monia":[237],"viestint\u00e4kanavia":[239],"sosiaalisia":[241],"verkostoja":[242],"viestiess\u00e4\u00e4n":[243],"veronmaksajia":[244],"sidosryhmi\u00e4":[246],"kohtaan.":[247],"Yleisell\u00e4":[248],"tasolla":[249],"n\u00e4ytt\u00e4v\u00e4t":[251],"omaavan":[252],"hyv\u00e4t":[253],"valmiudet":[254],"vastata":[255],"nykyajan":[256],"haasteisiin":[257],"l\u00e4pin\u00e4kyvyydest\u00e4":[258],"lis\u00e4\u00e4misest\u00e4":[261],"mutta":[264],"organisatorinen":[266],"rakenne,":[267],"tavoitteet":[269],"tekeminen":[272],"viel\u00e4":[274],"optimaalisella":[276],"tasolla.":[277]},"counts_by_year":[{"year":2020,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2019-09-26T00:00:00"}