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The impact of powerful authorities and trustful taxpayers: evidence for the extended slippery slope framework from Austria, Finland, and Hungary
[journal article]
Abstract Tax authorities utilize a wide range of instruments to motivate honest taxpaying ranging from strict audits to fair procedures or personalized support, differing from country to country. However, little is known about how these different instruments and taxpayers’ trust influence the generation of i... view more
Tax authorities utilize a wide range of instruments to motivate honest taxpaying ranging from strict audits to fair procedures or personalized support, differing from country to country. However, little is known about how these different instruments and taxpayers’ trust influence the generation of interaction climates between tax authorities and taxpayers, motivations to comply, and particularly, tax compliance. The present research examines the extended slippery slope framework (eSSF), which distinguishes tax authorities’ instruments into different qualities of power of authority (coercive and legitimate) and trust in authorities (reason-based and implicit), to shed light on the effect of differences between power and trust. We test eSSF assumptions with survey data from taxpayers from three culturally different countries (N = 700) who also vary concerning their perceptions of power, trust, interaction climates, and tax motivations. Results support assumptions of the eSSF. Across all countries, the relation of coercive power and tax compliance was mediated by implicit trust. The connection from legitimate power to tax compliance is partially mediated by reason-based trust. The relationship between implicit trust and tax compliance is mediated by a confidence climate and committed cooperation. Theoretical and practical implications are discussed.... view less
Keywords
tax policy; tax fraud; tax payer; confidence; payment practices; tax system; Austria; Finland; Hungary
Classification
Public Finance
Applied Psychology
Free Keywords
Tax compliance; tax evasion; relationship climate; ZA4800: European Values Study 2008: Integrated Dataset (EVS 2008)
Document language
English
Publication Year
2020
Page/Pages
p. 98-111
Journal
Policy Studies, 41 (2020) 1
DOI
https://doi.org/10.1080/01442872.2019.1577375
ISSN
1470-1006
Status
Published Version; peer reviewed