Journal ArticleDOI
Voluntary versus enforced tax compliance: empirical evidence for the “slippery slope” framework
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In this article, the authors used a large data set (N = 3,071) on taxpayers from Austria, the United Kingdom, and the Czech Republic to investigate the role of trust and power in tax compliance.Abstract:
The “slippery slope” framework is an alternative approach for research in tax compliance that suggests two key variables to obtain taxpayers’ compliance: trust and power. Furthermore, two forms of compliance are distinguished. It is hypothesized that voluntary compliance depends primarily on trust in authorities, whereas enforced compliance is a function of the power attributed to authorities. Using a large data set (N = 3,071) on taxpayers from Austria, the United Kingdom, and the Czech Republic, these hypotheses could be confirmed. Furthermore, whereas voluntary compliance seems to be positively related to age and education, enforced compliance is negatively related to education.read more
Citations
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Trust and power as determinants of tax compliance: Testing the assumptions of the slippery slope framework in Austria, Hungary, Romania and Russia
Christoph Kogler,Larissa Batrancea,Anca Nichita,József Pántya,Alexis Belianin,Erich Kirchler +5 more
TL;DR: In this paper, the authors tested the main assumptions of the slippery slope framework in four European countries differing in terms of cultural and economic settings (Austria, Hungary, Romania and Russia) by presenting participants with different scenarios of trust and power.
Journal ArticleDOI
Behavioral dynamics of tax evasion – A survey
Michael Pickhardt,Aloys Prinz +1 more
TL;DR: A survey of the main developments in this research area and some suggestions for further research can be found in this paper, where the authors present a survey of agent-based tax evasion detection.
Journal ArticleDOI
Informal Entrepreneurship in Developing Economies: The Impacts of Starting up Unregistered on firm Performance:
TL;DR: In this paper, the authors evaluate whether registered enterprises that initially avoid the cost of registration, and focus their resources on overcoming other liabilities of newness, lay a stronger foundation for subsequent growth.
Journal ArticleDOI
Tax authorities' interaction with taxpayers: A conception of compliance in social dilemmas by power and trust.
TL;DR: The aim of the present theoretical paper is to conceptualize the dynamics between power and trust by differentiating coercive and legitimate power and reason-based and implicit trust and to change the interaction climate from an antagonistic climate to a service and confidence climate.
Journal ArticleDOI
Cooperative Tax Compliance From Deterrence to Deference
TL;DR: The slippery-slope framework as mentioned in this paper integrates both economic and psychological perspectives on tax compliance, assuming that taxpayers abide by the law either because they fear detection and fines (enforced compliance) or because they feel an obligation to honestly contribute their share (voluntary cooperation).
References
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Journal ArticleDOI
Crime and Punishment: An Economic Approach
TL;DR: In fact, some common properties are shared by practically all legislation, and these properties form the subject matter of this essay as discussed by the authors, which is the basis for this essay. But, in spite of such diversity, some commonsense properties are not shared.
Journal ArticleDOI
Income tax evasion: a theoretical analysis
TL;DR: In this paper, an analysis of the individual taxpayer's decision on whether and to what extent to avoid taxes by deliberate underreporting is presented, based on a simple static model where this decision is the only one with which the individual is concerned, so that we ignore the interrelationships that probably exist with other types of economic choices.
Posted Content
Responsive Regulation: Transcending the Deregulation Debate
Ian Ayres,John Braithwaite +1 more
TL;DR: In this article, the authors draw on both empirical studies of regulation from around the world and modern game theory to illustrate innovative solutions to the problem of ineffective regulation of business in the United States.
Book
Responsive Regulation: Transcending the Deregulation Debate
Ian Ayres,John Braithwaite +1 more
TL;DR: In this paper, the authors draw on both empirical studies of regulation from around the world and modern game theory to illustrate innovative solutions to the problem of ineffective regulation of business in the United States.
BookDOI
Motivation und Handeln
TL;DR: Motivation and Handeln as discussed by the authors is a standardwerk der Motivationspsychologie, and it has been widely used in psychologie-studenten' didaktik.