Resistant and dismissive defiance towards tax authorities

This chapter approaches the topic of compliance and legitimacy from a motivational postures perspective. The starting point is empirical, that is, the signals that those being regulated send to regulators around questions of compliance and legitimacy. Armed with these data, referred to here as motivational postures (commitment, capitulation, resistance, disengagement and game playing), and drawing on existing social science theory, a framework is built to guide practitioners working toward compliance with regulatory regimes.