Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/198854 
Year of Publication: 
2019
Series/Report no.: 
CESifo Working Paper No. 7494
Publisher: 
Center for Economic Studies and ifo Institute (CESifo), Munich
Abstract: 
Many empirical studies have been conducted to test the Slippery Slope Framework (SSF) assumptions. Yet, only a few studies focus their attention on tax compliance factors associated with trust and power. Therefore, this study is dedicated to fully exploring these factors. The results show that most factors had a significant influence on trust and power. The results also confirm that trust leads to voluntary compliance and voluntary compliance in turn positively affects overall tax compliance. However, the study fails to find evidence of the relationship of power with enforced compliance, although enforced compliance is found to negatively affect overall tax compliance.
Subjects: 
trust
power
tax compliance
voluntary compliance
enforced compliance
JEL: 
H26
Document Type: 
Working Paper
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