SCRUTINIZING TRUST IN AUTHORITIES AND POWER OF AUTHORITIES AS FACETS SHAPING THE MEDITERRANEAN TAX CLIMATE

Larissa Batrancea, Ramona-Anca Nichita and Ioan Batrancea
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Larissa Batrancea: FACULTY OF BUSINESS, BABES-BOLYAI UNIVERSITY, CLUJ-NAPOCA
Ioan Batrancea: FACULTY OF ECONOMICS AND BUSINESS ADMINISTRATION, BABES - BOLYAI UNIVERSITY, CLUJ-NAPOCA

Annals - Economy Series, 2014, vol. 3, 61-69

Abstract: Tax literature acknowledges that trust in authorities and power of authorities, as grassroots dimensions of the “slippery slope framework ”, influence compliance behavior. The present material assesses the framework ’s main dimensions in the case of the Mediterranean tax climate (i.e., Cyprus, Greece, Italy, Portugal and Spain) by a manifold of economic, financial and psychological variables. The proposed rationale, including World Bank governance indicators (government effectiveness, rule of law, regulatory quality, control for corruption) a s proxies for the framework ’s dimensions, analyses of chain base indexes with respect to economic performance (calculations involving GDP per capita), quantitative evaluation of tax compliance burden and cost of taxation (calculations involving Paying Taxe s reports), aims at raising awareness among policy makers and citizens about relevance of trust and power for compliance behavior within the Mediterranean tax climate. Multidisciplinary estimations of trust and power may constitute a benchmark for decision makers in appraising the effects generated by the measures countervailing crises and in designing strategies to hinder future undesirable economic bouts.

Keywords: trust in authorities; power of authorities; Mediterranean interaction tax climate; tax behavior (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:cbu:jrnlec:y:2014:v:3:p:61-69

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