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The subject of this thesis is to examine the role of tax advisors within the power and trust relationship between the state and taxpayers. This question has not yet been investigated. In addition, the thesis analyses how the roles of tax advisors differ or resemble each other from the perspective of taxpayers and tax auditors. The theoretical basis of this thesis draws on a wide range of research sources to define the role of tax advisors (including Tomasic & Pentony, 1991; Jackson & Milliron, 1989; Niemirowski & Wearing, 2003), and on the extension of the slippery slope framework by Gangl, Hofmann and Kirchler (2015). In addition, the study found that tax advisors play a positive role in punitive power, legitimate power and rational trust, but can also have a negative impact on reward power, legitimate power and rational trust.

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