A confidence-based climate between public administrations and citizens is essential. This paper argues and provides empirical evidence that depending on the perceived interaction history, different policies are needed to build versus maintain confidence. Applying the extended Slippery Slope Framework of tax compliance, an online and a laboratory experiment were conducted to explore whether tax authorities’ coercive and legitimate power have different effects depending on whether they are situated in an antagonism-based or confidence-based climate. Results showed that in an antagonism-based interaction climate, a combination of high coercive and high legitimate power changed the climate into a confidence-based interaction climate. In contrast, in a confidence-based climate the same power combination did not maintain but erode the climate. Results also suggest that confidence-based climates are maintained by low coercive power combined with high legitimate power. The paper concludes that interaction climates operate as psychological frames which guide how policy instruments affect taxpayers’ trust in the tax authorities.

公共行政部门与公民之间建立基于信任的氛围至关重要。本文论证并提供了经验证据，根据建立的交互历史，需要不同的政策来建立或保持信心。应用扩展的税收顺从性斜率框架，进行了在线和实验室实验，以探索税收当局的强制和合法权力是否不同，这取决于它们处于对立还是基于信任的环境中。结果表明，在基于对抗的互动气氛中，高强制性和高合法力量的结合将气候转变为基于信任的互动气氛。相反，在基于信任的气候中，相同的权力组合并没有维持，反而侵蚀了气候。结果还表明，基于低信服力和较高的合法权能可维持基于信任的气候。本文的结论是，互动气氛是心理框架，可指导政策工具如何影响纳税人对税务机关的信任。