A self-employed taxpayer experimental study on trust, power, and tax compliance in eleven countries

Larissa M. Batrancea, Anca Nichita, Ruggero De Agostini, Fabricio Batista Narcizo, Denis Forte, Samuel de Paiva Neves Mamede, Ana Maria Roux-Cesar, Bozhidar Nedev, Leoš Vitek, József Pántya, Aidin Salamzadeh, Eleanya K. Nduka, Janusz Kudła, Mateusz Kopyt, Luis Pacheco, Isabel Maldonado, Nsubili Isaga, Serkan Benk & Tamer Budak
Abstract The slippery slope framework explains tax compliance along two main dimensions, trust in authorities and power of authorities, which influence taxpayers’ compliance attitudes. Through frequentist and Bayesian analyses, we investigated the framework’s assumptions on a sample of 2786 self-employed taxpayers from eleven post-communist and non-post-communist countries doing business in five economic branches. After using scenarios that experimentally manipulated trust and power, our results confirmed the framework’s assumptions regarding the attitudes of the self-employed taxpayers;...
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