Taxpayers experience different emotions in tax related situations such as collecting documents for filing, contacting the tax authorities to get advice, or experiencing an audit. We replicated a study conducted in Austria with a representative sample of self-employed taxpayers from Italy and discuss similarities and differences in the impact of emotions on tax compliance intentions between the two countries. Using scenarios, we described different situations occurring in the process of paying taxes in a between-subjects design. Results show that the scenarios elicit specific emotion patterns. Relevant emotions can be clustered into four groups: positive emotions, anger, fear, and self-blame. Future compliance intentions are higher if experiences with the tax authorities are positive rather than negative. This effect is partly mediated by specific emotions. Especially emotions related to anger and self-blame shape compliance intentions. While anger seems to play a more important role in Austria than in Italy, we see that positive emotions and emotions related to feelings of self-blame have a similar impact in both countries. We conclude that emotional experiences play an important role in tax compliance decisions. Thus, tax authorities need to take into consideration specific emotions elicited by different tax related activities and in interactions with the authorities.

JEL: H26

纳税人在与税收相关的情况下会遇到不同的情绪，例如收集文件进行备案，与税务机关联系以获取建议或进行审计。我们复制了在奥地利进行的一项研究，该研究使用了来自意大利的自雇纳税人的代表性样本，并讨论了情绪对两国税收合规意图的影响之间的异同。使用场景，我们描述了主题间设计中在纳税过程中发生的不同情况。结果表明，这些情景引发了特定的情绪模式。相关情绪可以分为四类：积极情绪，愤怒，恐惧和自责。如果与税务机关的经验是正面而非负面，则未来合规的意图会更高。这种影响部分地由特定的情绪介导。尤其是与愤怒和自责相关的情绪会影响遵守意愿。愤怒似乎在奥地利比在意大利更重要，但我们看到积极的情绪和与自责感相关的情绪在这两个国家都有类似的影响。我们得出结论，情感体验在税收合规决策中起着重要作用。因此，税务机关需要考虑由不同的税务相关活动以及与税务机关的互动所引起的特定情绪。我们得出结论，情感体验在税收合规决策中起着重要作用。因此，税务机关需要考虑由不同的税务相关活动以及与税务机关的互动所引起的特定情绪。我们得出结论，情感体验在税收合规决策中起着重要作用。因此，税务机关需要考虑由不同的税务相关活动以及与税务机关的互动所引起的特定情绪。

JEL：H26