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

Mardhiah Mardhiah, Riyana Miranti and Robert Tanton ()

No 7494, CESifo Working Paper Series from CESifo

Abstract: 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.

Keywords: trust; power; tax compliance; voluntary compliance; enforced compliance (search for similar items in EconPapers)
JEL-codes: H26 (search for similar items in EconPapers)
Date: 2019
New Economics Papers: this item is included in nep-iue and nep-pbe
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (4)

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Persistent link: https://EconPapers.repec.org/RePEc:ces:ceswps:_7494

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