The Slippery Slope Framework: Extending the Analysis by Investigating Factors Affecting Trust and Power

Mardhiah MARDHIAH, Riyana MIRANTI, Robert TANTON

Research output: Working paper


Many empirical studies have been conducted to test the Slippery Slope Framework (SSF) assumptions. Yet, only a few studies focus their attention on tax compliance factors associated with trust and power. Therefore, this study is dedicated to fully exploring these factors. The results show that most factors had a significant influence on trust and power. The results also confirm that trust leads to voluntary compliance and voluntary compliance in turn positively affects overall tax compliance. However, the study fails to find evidence of the relationship of power with enforced compliance, although enforced compliance is found to negatively affect overall tax compliance.
Original languageEnglish
Place of PublicationGermany
Number of pages38
Publication statusPublished - Feb 2019

Publication series

NameCESifo Working Papers
PublisherMunich Society for the Promotion of Economic Research - CESifo
ISSN (Electronic)2364-1428


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