Perceptions of trust and power are associated with tax compliance: A cross-cultural study

Kogler, Christoph; Olsen, Jerome; Kirchler, ErichORCID: https://orcid.org/0000-0003-4731-1650; Batrancea, Larissa M. and Nichita, Anca (2023) Perceptions of trust and power are associated with tax compliance: A cross-cultural study. Economic and Political Studies, pp. 1-17. https://doi.org/10.1080/20954816.2022.2130501

[img]
Preview
Text
kogler-olsen-kirchler-et-al-2022-perceptions-power-associated-tax-compliance.pdf - Published Version
Available under License Creative Commons Attribution.

Download (5MB) | Preview
[img] Text
suppl-material-kogler-olsen-kirchler-et-al-2022-perceptions-power-associated-tax-compliance.docx

Download (5MB)

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.

Item Type: Article in Academic Journal
Keywords: Trust, power, shadow economy, corruption, tax compliance, tax evasion
Funders: Funding from ERC (Horizon 2020)
Research Units: Current Research Groups > Behavioral Economics
Related URLs:
Date Deposited: 02 Nov 2022 13:16
Last Modified: 25 Oct 2023 08:09
DOI: 10.1080/20954816.2022.2130501
ISSN: 2095-4816
URI: https://irihs.ihs.ac.at/id/eprint/6301

Actions (login required)

View Item View Item