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A Bird’S Eye View On Citizens’ Trust In And Power Of Tax Authorities In East And South Asia

Author

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  • Larissa BATRANCEA

    (CONSTANTIN BRANCUSI UNIVERSITY OF TARGU JIU, Department of Business, Faculty of Business, Babes-Bolyai University Cluj-Napoca)

  • Ramona-Anca NICHITA

    (CONSTANTIN BRANCUSI UNIVERSITY OF TARGU JIU, Department of Business, Faculty of Business, Babes-Bolyai University Cluj-Napoca)

Abstract

In tax behavior research, “slippery slope” framework represents an important instrument of assessing compliance, based on its two dimensions: trust in authorities (citizens’ perceptions regarding authorities’ disposition to work for the sake, safety and benefit of people) and power of authorities (authorities’ ability to chase, catch and punish evaders). The increase/decrease of trust and power as well as their interlacement engender the type of compliance, i.e., voluntary or enforced, and ultimately the profile of the interaction climate between taxpayers and authorities. In this paper we explain taxpayers’ trust in authorities and their perceptions of authorities’ power with the help of socio-economic, financial, political, psychological proxies in eastern and southern Asian jurisdictions like China, Hong Kong SAR, India, Japan, Republic of Korea and Pakistan. For this purpose, we tackle several aspects, such as political regime, voice and accountability, political stability, citizens’ involvement in public decisions, tax law transparency, degree in which citizens receive information about public expenditures and indicators, such as government effectiveness, rule of law, regulatory quality, control for corruption, weaving them into an attire of analytical insights meant to serve policy makers and inform laypeople.

Suggested Citation

  • Larissa BATRANCEA & Ramona-Anca NICHITA, 2014. "A Bird’S Eye View On Citizens’ Trust In And Power Of Tax Authorities In East And South Asia," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 192-202, February.
    • Handle: RePEc:cbu:jrnlec:y:2014:v:1:p:192-202
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    References listed on IDEAS

    as
    1. Paola Profeta & Simona Scabrosetti, 2010. "The Political Economy of Taxation," Books, Edward Elgar Publishing, number 13258.
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    3. Stephan Muehlbacher & Erich Kirchler & Herbert Schwarzenberger, 2011. "Voluntary versus enforced tax compliance: empirical evidence for the “slippery slope” framework," European Journal of Law and Economics, Springer, vol. 32(1), pages 89-97, August.
    4. Kaufmann, Daniel & Kraay, Aart & Mastruzzi, Massimo, 2010. "The worldwide governance indicators : methodology and analytical issues," Policy Research Working Paper Series 5430, The World Bank.
    5. Bernardi, Luigi & Fraschini, Angela, 2005. "Tax system and tax reforms in India," POLIS Working Papers 45, Institute of Public Policy and Public Choice - POLIS.
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