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Trust and power as determinants of tax compliance: Testing the assumptions of the slippery slope framework in Austria, Hungary, Romania and Russia

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Cited by:

  1. Colin C Williams, 2021. "Tackling Undeclared Self-Employment in South-East Europe: from Deterrents to Preventative Policy Measures," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 280-298, July.
  2. Puklavec, Žiga & Kogler, Christoph & Stavrova, Olga & Zeelenberg, Marcel, 2023. "What we tweet about when we tweet about taxes: A topic modelling approach," Journal of Economic Behavior & Organization, Elsevier, vol. 212(C), pages 1242-1254.
  3. Fábio Pereira Silva & Reinaldo Guerreiro & Eduardo Flores, 2019. "Voluntary versus enforced tax compliance: the slippery slope framework in the Brazilian context," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), vol. 66(2), pages 147-180, June.
  4. Olsen, Jerome & Kasper, Matthias & Enachescu, Janina & Benk, Serkan & Budak, Tamer & Kirchler, Erich, 2018. "Emotions and tax compliance among small business owners: An experimental survey," International Review of Law and Economics, Elsevier, vol. 56(C), pages 42-52.
  5. Bonowski, Tim & Minnameier, Gerhard, 2022. "Morality and trust in impersonal relationships," Journal of Economic Psychology, Elsevier, vol. 90(C).
  6. Christoph Kogler & Stephan Muehlbacher & Erich Kirchler, 2015. "Testing the “slippery slope framework” among self-employed taxpayers," Economics of Governance, Springer, vol. 16(2), pages 125-142, May.
  7. Kogler, Christoph & Mittone, Luigi & Kirchler, Erich, 2016. "Delayed feedback on tax audits affects compliance and fairness perceptions," Journal of Economic Behavior & Organization, Elsevier, vol. 124(C), pages 81-87.
  8. Fochmann, Martin & Wolf, Nadja, 2019. "Framing and salience effects in tax evasion decisions – An experiment on underreporting and overdeducting," Journal of Economic Psychology, Elsevier, vol. 72(C), pages 260-277.
  9. Colin Williams, 2020. "Evaluating Public Administration Approaches towards Tax Non-Compliance in Europe," Administrative Sciences, MDPI, vol. 10(3), pages 1-15, July.
  10. James Alm & Peter Gerbrands & Erich Kirchler, 2022. "Using “responsive regulation” to reduce tax base erosion," Regulation & Governance, John Wiley & Sons, vol. 16(3), pages 738-759, July.
  11. Siglé, Maarten & Goslinga, Sjoerd & Speklé, Roland & van der Hel, Lisette & Veldhuizen, Robbert, 2018. "Corporate tax compliance: Is a change towards trust-based tax strategies justified?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 32(C), pages 3-16.
  12. Fatas, Enrique & Nosenzo, Daniele & Sefton, Martin & Zizzo, Daniel John, 2021. "A self-funding reward mechanism for tax compliance," Journal of Economic Psychology, Elsevier, vol. 86(C).
  13. Ioan Batrancea & Larissa Batrancea & Malar Maran Rathnaswamy & Horia Tulai & Gheorghe Fatacean & Mircea-Iosif Rus, 2020. "Greening the Financial System in USA, Canada and Brazil: A Panel Data Analysis," Mathematics, MDPI, vol. 8(12), pages 1-13, December.
  14. Sipos, Norbert & Lukovszki, Lívia & Rideg, András & Vörös, Zsófia, 2023. "Az adócsalási hajlandóság empirikus vizsgálata [Willingness to evade tax in Hungary: an empirical analysis]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(2), pages 192-212.
  15. Semjén, András, 2017. "Az adózói magatartás különféle magyarázatai [Various explanations for tax compliance]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(2), pages 140-184.
  16. Musharraf Rasool Cyan & Antonios M. Koumpias & Jorge Martinez-Vazquez, 2016. "The Effects of Media Campaigns on Individual Attitudes towards Tax Compliance; Quasi-experimental Evidence from Survey Data in Pakistan," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1609, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  17. Benno Torgler, 2013. "A Field Experiment in Moral Suasion and Tax Compliance Focusing on Underdeclaration and Overdeduction," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(4), pages 393-411, December.
  18. Fochmann, Martin & Kroll, Eike B., 2016. "The effects of rewards on tax compliance decisions," Journal of Economic Psychology, Elsevier, vol. 52(C), pages 38-55.
  19. van Veldhuizen, R., 2013. "The influence of wages on public officials’ corruptibility: A laboratory investigation," Journal of Economic Psychology, Elsevier, vol. 39(C), pages 341-356.
  20. Georgia Kaplanoglou & Vassilis T. Rapanos & Nikolaos Daskalakis, 2016. "Tax compliance behaviour during the crisis: the case of Greek SMEs," European Journal of Law and Economics, Springer, vol. 42(3), pages 405-444, December.
  21. Batrancea Ioan & Rathnaswamy Malar Mozi & Gaban Lucian & Fatacean Gheorghe & Tulai Horia & Bircea Ioan & Rus Mircea-Iosif, 2020. "An Empirical Investigation on Determinants of Sustainable Economic Growth. Lessons from Central and Eastern European Countries," JRFM, MDPI, vol. 13(7), pages 1-24, July.
  22. Pántya, József & Kovács, Judit & Kogler, Christoph & Kirchler, Erich, 2016. "Work performance and tax compliance in flat and progressive tax systems," Journal of Economic Psychology, Elsevier, vol. 56(C), pages 262-273.
  23. Gobena, Lemessa Bayissa & Van Dijke, Marius, 2016. "Power, justice, and trust: A moderated mediation analysis of tax compliance among Ethiopian business owners," Journal of Economic Psychology, Elsevier, vol. 52(C), pages 24-37.
  24. Supramono Supramono & Theresia Woro Damayanti, 2019. "Trust Reciprocity and Power: An Integration to Create Tax Compliance," Montenegrin Journal of Economics, Economic Laboratory for Transition Research (ELIT), vol. 15(1), pages 131-139.
  25. Adegboye, Abiodun Adewale & Adekanla , Adeniyi Olanrewaju, 2023. "Tax Compliance Attitudes in Africa: How Important Is Natural Resource Endowment?," Journal of Economic Development, The Economic Research Institute, Chung-Ang University, vol. 48(2), pages 105-122, June.
  26. GABAN Lucian & RUS IonuÈ› - Marius & FETITA Alin, 2017. "A Model Of Rating Of Eastern European Banks," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 69(3), pages 42-56, August.
  27. Katharina Gangl & Erich Kirchler & Christian Lorenz & Benno Torgler, 2015. "Wealthy Tax Non-Filers in a Developing Nation: The Roles of Taxpayer Knowledge, Perceived Corruption and Service Orientation in Pakistan," CREMA Working Paper Series 2015-08, Center for Research in Economics, Management and the Arts (CREMA).
  28. Fochmann, Martin & Kroll, Eike B., 2014. "The effects of rewards on tax compliance decisions," arqus Discussion Papers in Quantitative Tax Research 163, arqus - Arbeitskreis Quantitative Steuerlehre.
  29. Fany Inasius & Giri Darijanto & Engelwati Gani & Gatot Soepriyanto, 2020. "Tax Compliance After the Implementation of Tax Amnesty in Indonesia," SAGE Open, , vol. 10(4), pages 21582440209, October.
  30. Maria Kostritsa & Inken Sittler, 2017. "The Impact of Social Norms, Trust, and Fairness on Voluntary Tax Compliance in Austria," Management, University of Primorska, Faculty of Management Koper, vol. 12(4), pages 333-353.
  31. C Williams, Colin, 2021. "Tackling Unregistered Employment In European Regions: Towards A Variegated Policy Approach," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, vol. 12(2), pages 104-122.
  32. Wiwiek Prihandini, 2018. "The Optimum Level of Tax Compliance Based on Power of Authority and Trust in an Antagonistic Climate," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 362-373.
  33. Larissa Batrancea & Ana Maria Roux Valentini Coelho Cesar & Ramona-Anca Nichita, 2014. "Unearthing The Purports Of Trust In Authorities And Power Of Authorities In The Latin American Tax Climate," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 3, pages 119-126, June.
  34. James Alm, 2019. "What Motivates Tax Compliance?," Journal of Economic Surveys, Wiley Blackwell, vol. 33(2), pages 353-388, April.
  35. FEHER Ioan, 2020. "Determined Factors Of Economic-Financial Criminality," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 157-167, December.
  36. Aktaş Güzel, Sonnur & Özer, Gökhan & Özcan, Murat, 2019. "The effect of the variables of tax justice perception and trust in government on tax compliance: The case of Turkey," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 78(C), pages 80-86.
  37. Cyan, Musharraf R. & Koumpias, Antonios M. & Martinez-Vazquez, Jorge, 2017. "The effects of mass media campaigns on individual attitudes towards tax compliance; quasi-experimental evidence from survey data in Pakistan," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 70(C), pages 10-22.
  38. Vincent, Rose Camille, 2023. "Vertical taxing rights and tax compliance norms," Journal of Economic Behavior & Organization, Elsevier, vol. 205(C), pages 443-467.
  39. López-Pérez, Raúl & Ramirez-Zamudio, Aldo, 2020. "An experimental test of two policies to increase donations to public projects," International Review of Law and Economics, Elsevier, vol. 62(C).
  40. Janina Enachescu & Žiga Puklavec & Christian Martin Bauer & Jerome Olsen & Erich Kirchler & James Alm, 2019. "Incidental Emotions, Integral Emotions, and Decisions to Pay Taxes," Working Papers 1909, Tulane University, Department of Economics.
  41. Pukelienė Violeta & Kažemekaitytė Austėja, 2016. "Tax Behaviour: Assessment of Tax Compliance in European Union Countries," Ekonomika (Economics), Sciendo, vol. 95(2), pages 30-56, February.
  42. Kaplanoglou, Georgia & Rapanos, Vassilis T., 2015. "Why do people evade taxes? New experimental evidence from Greece," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 56(C), pages 21-32.
  43. Colin C. Williams & Friedrich Schneider, 2016. "Measuring the Global Shadow Economy," Books, Edward Elgar Publishing, number 16551, March.
  44. Theresia Woro Damayanti & Sutrisno T & Imam Subekti & Zaki Baridwan, 2015. "The Role of Taxpayer’s Perception of the Government and Society to Improve Tax Compliance," Accounting and Finance Research, Sciedu Press, vol. 4(1), pages 180-180, February.
  45. Boda, Zsolt & Bartha, Attila, 2016. "Adómorál, bizalom és kényszerek - adózási motivációk Magyarországon korrupciós botrányok idején [Tax morale, trust and constraints: Tax-compliance motivations in Hungary during corruption scandals]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(10), pages 1021-1045.
  46. Bejaković Predrag & Bezeredi Slavko, 2019. "Determinants of Tax Morale in Croatia: an Ordered Logit Model," Business Systems Research, Sciendo, vol. 10(2), pages 37-48, September.
  47. James Alm & Matthias Kasper, 2020. "Laboratory Experiments," Working Papers 2008, Tulane University, Department of Economics.
  48. Larissa M. Batrancea & Anca Nichita & Ruggero Agostini & Fabricio Batista Narcizo & Denis Forte & Samuel Paiva Neves Mamede & Ana Maria Roux-Cesar & Bozhidar Nedev & Leoš Vitek & József Pántya & Aidin, 2022. "A self-employed taxpayer experimental study on trust, power, and tax compliance in eleven countries," Financial Innovation, Springer;Southwestern University of Finance and Economics, vol. 8(1), pages 1-23, December.
  49. Raymundo M. Campos-Vazquez & Luis A. Mejia, 2016. "Does corruption affect cooperation? A laboratory experiment," Latin American Economic Review, Springer;Centro de Investigaciòn y Docencia Económica (CIDE), vol. 25(1), pages 1-19, December.
  50. Batrancea, Larissa & Nichita, Anca & Olsen, Jerome & Kogler, Christoph & Kirchler, Erich & Hoelzl, Erik & Weiss, Avi & Torgler, Benno & Fooken, Jonas & Fuller, Joanne & Schaffner, Markus & Banuri, She, 2019. "Trust and power as determinants of tax compliance across 44 nations," Journal of Economic Psychology, Elsevier, vol. 74(C).
  51. Kasper, Matthias & Kogler, Christoph & Kirchler, Erich, 2015. "Tax policy and the news: An empirical analysis of taxpayers’ perceptions of tax-related media coverage and its impact on tax compliance," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 54(C), pages 58-63.
  52. Dagmara Nikulin & Ewa Lechman, 2021. "Shadow Economy in Poland: Results of the Survey," SpringerBriefs in Economics, in: Shadow Economy in Poland, chapter 0, pages 49-65, Springer.
  53. Gaetano Lisi, 2019. "Slippery slope framework, tax morale and tax compliance: a theoretical integration and an empirical assessment," Discussion Papers in Economic Behaviour 0219, University of Valencia, ERI-CES.
  54. Tudose Mihaela Brindusa & Strapuc Constantin, 2015. "The Impact Of Fiscality On The Behaviour Of Taxpayer. Analysis On The Example Of Romania," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 3, pages 5-9, June.
  55. V.A. Molodykh, 2021. "Impact of Short-Term Exogenous Shocks on Taxpayer Behavior and Tax Evasion," Journal of Applied Economic Research, Graduate School of Economics and Management, Ural Federal University, vol. 20(2), pages 241-268.
  56. Frecknall-Hughes, Jane & Gangl, Katharina & Hofmann, Eva & Hartl, Barbara & Kirchler, Erich, 2023. "The influence of tax authorities on the employment of tax practitioners: Empirical evidence from a survey and interview study," Journal of Economic Psychology, Elsevier, vol. 97(C).
  57. Batrancea Larissa & Rathnaswamy Malar Maran & Batrancea Ioan & Nichita Anca & Rus Mircea-Iosif & Tulai Horia & Fatacean Gheorghe & Masca Ema Speranta & Morar Ioan Dan, 2020. "Adjusted Net Savings of CEE and Baltic Nations in the Context of Sustainable Economic Growth: A Panel Data Analysis," JRFM, MDPI, vol. 13(10), pages 1-17, October.
  58. Fochmann, Martin & Müller, Nadja & Overesch, Michael, 2018. "Less cheating? The effects of prefilled forms on compliance behavior," arqus Discussion Papers in Quantitative Tax Research 227, arqus - Arbeitskreis Quantitative Steuerlehre.
  59. Larissa Batrancea & Ramona-Anca Nichita & Ioan Batrancea, 2014. "Scrutinizing Trust In Authorities And Power Of Authorities As Facets Shaping The Mediterranean Tax Climate," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 3, pages 61-69, June.
  60. Mardhiah Mardhiah & Riyana Miranti & Robert Tanton, 2019. "The Slippery Slope Framework: Extending the Analysis by Investigating Factors Affecting Trust and Power," CESifo Working Paper Series 7494, CESifo.
  61. Batrancea, Larissa M. & Kudła, Janusz & Błaszczak, Barbara & Kopyt, Mateusz, 2022. "Differences in tax evasion attitudes between students and entrepreneurs under the slippery slope framework," Journal of Economic Behavior & Organization, Elsevier, vol. 200(C), pages 464-482.
  62. C Williams, Colin, 2021. "Explaining And Tackling Undeclared Work In South East Europe: Lessons From A 2019 Eurobarometer Survey," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, vol. 12(1), pages 1-18.
  63. Barbara Hartl & Eva Hofmann & Katharina Gangl & Martina Hartner-Tiefenthaler & Erich Kirchler, 2015. "Does the Sole Description of a Tax Authority Affect Tax Evasion? - The Impact of Described Coercive and Legitimate Power," PLOS ONE, Public Library of Science, vol. 10(4), pages 1-19, April.
  64. Peter Gerbrands & Brigitte Unger & Joras Ferwerda, 2022. "Bilateral responsive regulation and international tax competition: An agent‐based simulation," Regulation & Governance, John Wiley & Sons, vol. 16(3), pages 760-780, July.
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