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Shadow Economy and Tax Morality: Is There aDifference between Genders?

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  • Birgit Burböck

Abstract

One of the driving forces of a shadow economy are tax rates and tax morale. The slippery slope framework as a conceptual tool integrates economic and psychological determinants and shows that tax compliance is influenced by (i) trust in authorities and (ii) power of authorities, (iii) voluntary tax compliance, and (iv) enforced tax compliance. Based on the taxpayer’s honesty, the quality of compliance is different.

Suggested Citation

  • Birgit Burböck, 2019. "Shadow Economy and Tax Morality: Is There aDifference between Genders?," Journal of Innovative Business and Management, DOBA Faculty, vol. 11(1).
    • Handle: RePEc:dob:journl:v:11:y:2019:i:1:a:1
    DOI: 10.32015/JIMB/2019-11-1-1
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