Is There a Shift in the Intended Tax Compliance During the COVID-19 Outbreak? An Exploratory Study

This research aims to analyze if there is a shift in the intended tax compliance during the COVID-19 outbreak and, if so, what could be the motivating factors predicting a change in the perception of the moral obligation felt to pay taxes. To answer the research question, we used a multinomial logistic regression that fitted the characteristics of the slippery slope model, such as voluntary and enforced compliance, trust and power of authorities, and the will to pay taxes. Our study bridges the research gap by investigating how a crisis may influence individuals' intended tax compliance. It adds value to pointing out suitable measures to increase tax collection, especially during the pandemic, when the need for public funds rises, and the intended tax compliance may decline.The results show that perceptions of tax fairness and trust in the government increase the chance of taxpayers' change in the intended tax compliance in times of a crisis, like the Covid-19 pandemic. However, other factors can explain the shift in the intention to pay taxes. Among them are the willingness to pay taxes during regular times, the perception of the fairness of how authorities act towards their citizens, the transparency about governmental expenditures and information, and a couple of others, as we present them hereafter