TY - UNPB
T1 - The Slippery Slope Framework: Extending the Analysis by Investigating Factors Affecting Trust and Power
AU - MARDHIAH, Mardhiah
AU - MIRANTI, Riyana
AU - TANTON, Robert
PY - 2019/2
Y1 - 2019/2
N2 - 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.
AB - 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.
KW - Trust
KW - Power
KW - Tax compliance
KW - Voluntary compliance
KW - Enforced compliance
UR - https://www.ifo.de/DocDL/cesifo1_wp7494.pdf
UR - https://www.cesifo.org/en/about-us
M3 - Working paper
T3 - CESifo Working Papers
SP - 1
EP - 38
BT - The Slippery Slope Framework: Extending the Analysis by Investigating Factors Affecting Trust and Power
PB - CESifo
CY - Germany
ER -