A self-employed taxpayer experimental study on trust, power, and tax compliance in eleven countries

被引：12

作者：

Batrancea, Larissa M. ^{[1
]}

Nichita, Anca ^{[2
]}

De Agostini, Ruggero ^{[3
,4
]}

Narcizo, Fabricio Batista ^{[5
,6
]}

Forte, Denis ^{[7
]}

Mamede, Samuel de Paiva Neves ^{[8
]}

Roux-Cesar, Ana Maria ^{[8
]}

Nedev, Bozhidar ^{[9
]}

Vitek, Leos ^{[10
]}

Pantya, Jozsef ^{[11
]}

Salamzadeh, Aidin ^{[12
]}

Nduka, Eleanya K. ^{[13
]}

Kopyt, Mateusz ^{[14
]}

Pacheco, Luis ^{[15
]}

Maldonado, Isabel ^{[15
]}

Isaga, Nsubili ^{[16
]}

Benk, Serkan ^{[17
]}

Budak, Tamer ^{[18
]}

Kudla, Janusz ^{[14
]}

机构：

[1] Babes Bolyai Univ, Dept Business, 7 Horea St, Cluj Napoca 400174, Romania

[2] 1 Decembrie 1918 Univ Alba Iulia, Fac Econ, 15-17 Unirii St, Alba Iulia 510009, Romania

[3] Univ York, Dept Psychol, York YO10 5DD, N Yorkshire, England

[4] BPP Univ, Sch Business, Dept Psychol, BPP Educ Grp, 137 Stamford St, London SE1 9NN, England

[5] Univ Copenhagen, Dept Comp Sci, Rued Langgards Vej 7, DK-2300 Copenhagen, Denmark

[6] GN Audio As Jabra, Off CTO, Lautrupbjerg 7, DK-2750 Ballerup, Denmark

[7] Univ Prebiteriana Mackenzie, Strateg Finance Dept, Business Management Grad Program, 163 Rua Maria Antonia, BR-01302907 Sao Paulo, Brazil

[8] Univ Prebiteriana Mackenzie, Ctr Appl Social Sci, 930 Rua Consolacao, BR-01302907 Sao Paulo, Brazil

[9] Sofia Univ St Kliment Ohridski, Dept Finance & Accounting, Fac Econ & Business Adm, 125 Tsarigradsko Shose Blvd,Block 3, Sofia 1113, Bulgaria

[10] Prague Univ Econ & Business, Fac Finance & Accounting, Dept Publ Finance, Winston Churchill Sq, Prague 13067 3, Czech Republic

[11] Eotvos Lorand Univ, Inst Psychol, Dept Social Psychol, Egyet Ter 1-3, H-1053 Budapest, Hungary

[12] Univ Tehran, Fac Management, Jalal Ale Ahmad St, Tehran 1411713114, Iran

[13] Univ Nigeria, Dept Econ, Nsukka, Enugu State, Nigeria

[14] Univ Warsaw, Fac Econ Sci, 44-50 Dluga St, PL-00241 Warsaw, Poland

[15] Portucalense Univ, Dept Econ & Management, REMIT, Rua Dr Antonio Bernardino de Almeida 541-619, P-4200072 Porto, Portugal

[16] Mzumbe Univ, Sch Business, POB 6, Morogoro, Tanzania

[17] Inonu Univ, Fac Econ & Adm Studies, Dept Publ Finance, TR-44280 Malatya, Turkey

[18] Alanya Alaaddin Keykubat Univ, Fac Econ Adm & Social Sci, Dept Publ Finance, TR-07400 Antalya, Turkey

来源：

FINANCIAL INNOVATION | 2022年 / 8卷 / 01期

关键词：

Self-employed taxpayers; Slippery slope framework; Voluntary tax compliance; Enforced tax compliance; Tax evasion; SLIPPERY SLOPE FRAMEWORK; INCOME-TAX; MORALE; AUTHORITIES; EVASION;

D O I：

10.1186/s40854-022-00404-y

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

The slippery slope framework explains tax compliance along two main dimensions, trust in authorities and power of authorities, which influence taxpayers' compliance attitudes. Through frequentist and Bayesian analyses, we investigated the framework's assumptions on a sample of 2786 self-employed taxpayers from eleven post-communist and non-post-communist countries doing business in five economic branches. After using scenarios that experimentally manipulated trust and power, our results confirmed the framework's assumptions regarding the attitudes of the self-employed taxpayers; trust and power fostered intended tax compliance and diminished tax evasion, trust boosted voluntary tax compliance, whereas power increased enforced tax compliance. Additionally, self-employed taxpayers from post-communist countries reported higher intended tax compliance and lower tax evasion than those from non-post-communist countries. Our results offer tax authorities insights into how trust and power may contribute to obtaining and maintaining high tax compliance levels amid global economic challenges, downturns, and increasing tax compliance costs.

引用

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页数：23

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