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

Christoph Kogler, Jerome Olsen, Erich Kirchler, Larissa M. Batrancea and Anca Nichita

Economic and Political Studies, 2023, vol. 11, issue 3, 365-381

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.

Date: 2023
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DOI: 10.1080/20954816.2022.2130501

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