Loading...
Perceptions of trust and power are associated with tax compliance: A cross-cultural study
Kogler,Christoph Olsen,Jerome Kirchler,Erich Batrancea,Larissa M. Nichita,Anca
Kogler,Christoph
Olsen,Jerome
Kirchler,Erich
Batrancea,Larissa M.
Nichita,Anca
Abstract
The slippery slope framework (SSF) of tax compliance postulates that taxpayers’ compliance behaviour depends on the two dimensions: trust in authorities and power of authorities. In an attempt to overcome common-method biases, the present study tests the main assumptions of the SSF with a sample of 44 countries/regions. Country/region-level trust and power indices are calculated based on experimental data involving 14,509 participants and related to shadow economy estimates and – as an alternative indicator of non-compliance – corruption indices. The results indicate that both trust and power are negatively related to the size of the shadow economy and the extent of corruption. These results emphasise the importance of both SSF dimensions in combating tax evasion and counterproductive behaviour within a society in general.
Description
The first author received funding from the European Research Council (ERC) under the European Union’s Horizon 2020 research and innovation programme [Grant No. 798824] for the drafting of this paper. This work was supported by the European Commission.
Date
2023
Journal Title
Journal ISSN
Volume Title
Publisher
Files
Loading...
Kogler_et_al_2022_EPS.pdf
Adobe PDF, 2.39 MB
Research Projects
Organizational Units
Journal Issue
Keywords
ASSUMPTIONS, CORRUPTION, CRIMES, EMPIRICAL-ANALYSIS, GOVERNMENT, IMPACT, SHADOW ECONOMY, SLIPPERY SLOPE FRAMEWORK, STUDENTS, TAXPAYERS, Trust, corruption, power, shadow economy, tax compliance, tax evasion, SDG 16 - Peace, Justice and Strong Institutions, SDG 17 - Partnerships for the Goals
Citation
Kogler, C, Olsen, J, Kirchler, E, Batrancea, L M & Nichita, A 2023, 'Perceptions of trust and power are associated with tax compliance : A cross-cultural study', Economic and Political Studies, vol. 11, no. 3, pp. 365-381. https://doi.org/10.1080/20954816.2022.2130501
License
info:eu-repo/semantics/openAccess