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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

Kogler, Christoph; Batrancea, Larissa; Nichita, Anca; … - In: Journal of economic psychology : research in economic … 34 (2013), pp. 169-180

Persistent link: https://www.econbiz.de/10009713875

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 one of two major dimensions. Accordingly, tax compliance depends on the factors perceived trust in the authorities and perceived power of the authorities, but trust on the one...

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