Mag. Maximilian Zieser

Publications

Research output per year 2018 2019 2021 2022

• 3 Chapter in edited volume
• 3 Journal article
• 3 WU Working Paper
• 1 Book (monograph)

Research output per year

Research output per year

Search results

• 2022

  SAF-T 2.0 – Digitalisierung der steuerlichen Außenprüfung in Österreich: Die Akzeptanz bei Unternehmen und Finanzverwaltung

  Eberhartinger, E., Brezina, P. & Zieser, M., 20 Dec 2022, In: SWK. 97, 36, p. 1386-1390 5 p.

  Publication: Scientific journal › Journal article › peer-review

• 2021

  Perceptions of trust, power and tax compliance motivations among large businesses and their tax auditors

  Zieser, M., 2021, Vienna: WU Vienna University of Economics and Business, (WU International Taxation Research Paper Series; No. 2021-01).

  Publication: Working/Discussion Paper › WU Working Paper

  Open Access

  File
  95 Downloads (Pure)

• Taxpayers’ and Tax Auditors’ Acceptance of Cooperative Automated Tax Audits

  Brezina, P., Eberhartinger, E. & Zieser, M., 2021, Vienna: WU Wirtschaftsuniversität Wien, (WU International Taxation Research Paper Series; No. 2021-02).

  Publication: Working/Discussion Paper › WU Working Paper

  Open Access
  3 Downloads (Pure)

• The Effects of Cooperative Compliance on Firms’ Tax Risk, Tax Risk Management and Compliance Costs

  Eberhartinger, E. & Zieser, M., 2021, Vienna: WU Vienna University of Economics and Business, (WU International Taxation Research Paper Series; No. 2020-07).

  Publication: Working/Discussion Paper › WU Working Paper

  Open Access

  File
  111 Downloads (Pure)

• The Effects of Cooperative Compliance on Firms’ Tax Risk, Tax Risk Management and Compliance Costs

  Eberhartinger, E. & Zieser, M., 2021, In: Schmalenbach Journal of Business Research (SBUR). 73, 1, p. 125 - 178

  Publication: Scientific journal › Journal article › peer-review

• Wie wirkt öffentliches Country-by-Country Reporting?

  Eberhartinger, E., Speitmann, R. & Zieser, M., 2021, Rechnungswesen und Wirtschaftsprüfung – Festschrift für Romuald Bertl, Aktuelle Fragestellungen der Rechnungslegung und angrenzender Themengebiete. Mittelbach-Hörmanseder, Stéphanie, Schiebel, Alexander (ed.). Wien: LexisNexis, p. 719 - 730

  Publication: Chapter in book/Conference proceeding › Chapter in edited volume

• 2019

  Horizontal Monitoring in Austria: subjective representations by tax officials and company employees

  Enachescu, J., Zieser, M., Hofmann, E. & Kirchler, E., 2019, In: Schmalenbach Journal of Business Research. 12, p. 75 - 94

  Publication: Scientific journal › Journal article › Research › peer-review

  Open Access

  File
  22 Downloads (Pure)

• Steuern: Nutzenmaximierung, Moral und Komplexität

  Kirchler, E. & Zieser, M., 2019, Der Wert bei Drittstaats­lieferungen. Abgaben- und finanzstrafrechtliche Risken im Außenhandel. Summersberger, Walter (ed.). Wien: Linde Verlag, p. 11 - 38

  Publication: Chapter in book/Conference proceeding › Chapter in edited volume

• Vertrauen, Kooperation und Evaluation: Horizontal Monitoring aus Sicht der Wirtschaftspsychologie

  Zieser, M. & Kirchler, E., 2019, Co-operative Tax Compliance in Österreich. Müller, Eduard, Woischitzschläger, Hubert, Zöchling, Hans (ed.). Wien: Linde Verlag, p. 23 - 49

  Publication: Chapter in book/Conference proceeding › Chapter in edited volume

• 2018

  Die Psychologie des Steuerzahlens

  Mühlbacher, S. & Zieser, M., 2018, Berlin: Springer.

  Publication: Book/Editorship/Report › Book (monograph)