Search Results - subject:"Slippery Slope Framework"

Testing the assumptions of slippery slope framework on tax compliance : evidence from Nigerian SMEs

Ayuba, Augustine; Natrah Saad; Zaimah Zainol Ariffin - In: DLSU business & economics review 27 (2017/2018) 2, pp. 166-178

Persistent link: https://www.econbiz.de/10011948675

Corporate tax compliance : is a change towards trust-based tax strategies justified?

Siglé, Maarten; Goslinga, Sjoerd; Speklé, Roland; … - In: Journal of international accounting auditing & taxation 32 (2018), pp. 3-16

Persistent link: https://www.econbiz.de/10011936507

Emotions and tax compliance among small business owners : an experimental survey

Olsen, Jerome; Kasper, Matthias; Enachescu, Janina; … - In: International review of law and economics 56 (2018), pp. 42-52

Persistent link: https://www.econbiz.de/10012061410

Public oversight of audit firms : the slippery slope of enforcing regulation

Dowling, Carlin; Knechel, W. Robert; Moroney, Robyn - In: Abacus : a journal of accounting, finance and business … 54 (2018) 3, pp. 353-380

Persistent link: https://www.econbiz.de/10011965512

Tax policy and the news: An empirical analysis of taxpayers’ perceptions of tax-related media coverage and its impact on tax compliance

Kasper, Matthias; Kogler, Christoph; Kirchler, Erich - In: Journal of Behavioral and Experimental Economics … 54 (2015) C, pp. 58-63

Using a survey-based experiment, this paper examines how tax authorities’ attributes of trust and power, when featured in the media, impact intended tax compliance. We apply excerpts from newspaper coverage on tax issues to manipulate the trustworthiness and power of tax authorities in Austria...

Persistent link: https://www.econbiz.de/10011220528

Why do people evade taxes? : new experimental evidence from Greece

Kaplanoglou, Georgia; Rapanos, Basilēs Th. - In: Journal of behavioral and experimental economics 56 (2015), pp. 21-32

Persistent link: https://www.econbiz.de/10011434575

Testing the “slippery slope framework” among self-employed taxpayers

Kogler, Christoph; Muehlbacher, Stephan; Kirchler, Erich - In: Economics of governance 16 (2015) 2, pp. 125-142

Persistent link: https://www.econbiz.de/10011377656

Tax policy and the news : an empirical analysis of taxpayers' perceptions of tax-related media coverage and its impact on tax compliance

Kasper, Matthias; Kogler, Christoph; Kirchler, Erich - In: Journal of behavioral and experimental economics 54 (2015), pp. 58-63

Persistent link: https://www.econbiz.de/10011317875

Powerful authorities and trusting citizens: The Slippery Slope Framework and tax compliance in Italy

Kastlunger, Barbara; Lozza, Edoardo; Kirchler, Erich; … - In: Journal of Economic Psychology 34 (2013) C, pp. 36-45

The Slippery Slope Framework of tax compliance postulates that citizens’ compliance depends on the power of the … between power and trust. We use structural equation modeling to test the assumptions of the Slippery Slope Framework by taking …

Persistent link: https://www.econbiz.de/10010747601

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

Kogler, Christoph; Batrancea, Larissa; Nichita, Anca; … - In: Journal of Economic Psychology 34 (2013) C, pp. 169-180

The slippery slope framework of tax compliance integrates different determinants of tax compliance and assigns them to … to enforced compliance. The present study tested these main assumptions of the slippery slope framework in four European … compliance. The present results support the assumptions of the slippery slope framework and confirm the role of trust and power …

Persistent link: https://www.econbiz.de/10010747603