Perceptions of trust and power are associated with tax compliance: A cross-cultural study
- Author(s)
- Christoph Kogler, Jerome Olsen, Erico Kirchler, Larissa Batrancea, Anca Nichita
- 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.
- Organisation(s)
- Department of Occupational, Economic and Social Psychology
- External organisation(s)
- Tilburg University, Babeș-Bolyai University, Max-Plank Institut zur Erforschung von Gemeinschaftsgütern, IHS - Institut für Höhere Studien und wissenschaftliche Forschung
- Journal
- Economic and Political Studies
- Volume
- 11
- Pages
- 365-381
- No. of pages
- 17
- DOI
- https://doi.org/10.1080/20954816.2022.2130501
- Publication date
- 2022
- Peer reviewed
- Yes
- Austrian Fields of Science 2012
- 501029 Economic psychology
- Keywords
- ASJC Scopus subject areas
- Economics and Econometrics, Political Science and International Relations, Sociology and Political Science
- Portal url
- https://ucrisportal.univie.ac.at/en/publications/perceptions-of-trust-and-power-are-associated-with-tax-compliance-a-crosscultural-study(8c0e8694-c952-47ad-9b99-d637c33d2e79).html