Differences in tax evasion attitudes between students and entrepreneurs under the slippery slope framework

Larissa M. Batrancea, Janusz Kudła, Barbara Błaszczak and Mateusz Kopyt

Journal of Economic Behavior & Organization, 2022, vol. 200, issue C, 464-482

Abstract: We raised a question of differences in declared tax evasion attitudes between students and entrepreneurs under the slippery slope framework of tax compliance. Scenarios were used to manipulate the two dimensions of the framework, trust in authorities and power of authorities (high versus low trust; high versus low power), in an imagined country named Varosia. After reading one of the four scenarios, economics and finance students and entrepreneurs from Poland reported their tax compliance intentions. Tax evasion attitudes were different for entrepreneurs and students. Results indicated that students were more prone to tax evasion but this effect could be mitigated by particularly increasing the power of authorities. Conversely, for entrepreneurs, trust in authorities had a stronger impact on tax compliance than enforcement. Low tax morale was a significant predictor of high tax evasion in both groups.

Keywords: Slippery slope framework; Tax compliance; Tax evasion; Students; Entrepreneurs (search for similar items in EconPapers)
JEL-codes: A12 H20 H26 (search for similar items in EconPapers)
Date: 2022
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:eee:jeborg:v:200:y:2022:i:c:p:464-482

DOI: 10.1016/j.jebo.2022.06.017

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