Trust and power as determinants of tax compliance across 44 nations
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Description
The slippery slope framework of tax compliance emphasizes the importance of trust in authorities as a substantial determinant of tax compliance alongside traditional enforcement tools like audits and fines. Using data from an experimental scenario study in 44 nations from five continents (N = 14,509), we find that trust in authorities and power of authorities, as defined in the slippery slope framework, increase tax compliance intentions and mitigate intended tax evasion across societies that differ in economic, sociodemographic, political, and cultural backgrounds. We also show that trust and power foster compliance through different channels: trusted authorities (those perceived as benevolent and enhancing the common good) register the highest voluntary compliance, while powerful authorities (those perceived as effectively controlling evasion) register the highest enforced compliance. In contrast to some previous studies, the results suggest that trust and power are not fully complementary, as indicated by a negative interaction effect. Despite some between-country variations, trust and power are identified as important determinants of tax compliance across all nations. These findings have clear implications for authorities across the globe that need to choose best practices for tax collection.
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| ID Code: | 131645 | ||
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| Item Type: | Contribution to Journal (Journal Article) | ||
| Refereed: | Yes | ||
| ORCID iD: |
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| Measurements or Duration: | 15 pages | ||
| Keywords: | power, slippery slope framework, tax compliance, tax evasion, trust | ||
| DOI: | 10.1016/j.joep.2019.102191 | ||
| ISSN: | 0167-4870 | ||
| Pure ID: | 40817200 | ||
| Divisions: | Past > QUT Faculties & Divisions > QUT Business School Current > Schools > School of Economics & Finance |
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| Funding Information: | We are grateful to James Alm, Ofer Azar, Eduard Brandstätter, Ernst Fehr, Benedikt Herrmann, Alan Lewis, Edoardo Lozza, Helgi Tómasson for their valuable comments. We would like to thank the following people (in alphabetical order) for assisting us along the data collection process: Avihood Baron, Aliaa Bassiouny, Maria Blom, Lynda Burkinshaw, Yanyou Chen, Katherine du Plessis, Heba El-Kordy, Estela Fernandez-Sabiote, Henrique Formigoni, Madeleine Glücksman, Talia Hadas, Masato Hiwatari, Tomasz Kopczewski, Nana Sefaah Kyei-Boadu, Maria Lage, Sergio Lex, Ruth Liprini, Siyu Lu, Josephine Maltby, Alicia Martinez-Serrano, Jose Manuel Mayor-Balsas, Phenyo Motswai, Minnette Nieuwoudt, Lynne Oats, Janine Ordman, Maxine Pietersen, Mordechai Schwartz, Liliane Cristina Segura, Tebogo Sole, Andrea Taylor, Branden Versfeld, Andley Wu. We also thank the faculty of the Department of Management, American University in Cairo. This work was financially supported by the following grants: Babes-Bolyai University Project number GTC 31780 , University of Hong Kong Seed Funding Programme number 20111115948 , János Bolyai Research Scholarship of the Hungarian Academy of Sciences Project number BO/01048/16/2 , Conselho Nacional de Desenvolvimento Científico e Tecnológico Project number 477668/2012-7 , Riksbankens Jubileumsfond Project number RS10-1319:1. The funders had no role in study design, data collection and analysis, decision to publish, or preparation of the manuscript. We are grateful to James Alm, Ofer Azar, Eduard Brandst?tter, Ernst Fehr, Benedikt Herrmann, Alan Lewis, Edoardo Lozza, Helgi T?masson for their valuable comments. We would like to thank the following people (in alphabetical order) for assisting us along the data collection process: Avihood Baron, Aliaa Bassiouny, Maria Blom, Lynda Burkinshaw, Yanyou Chen, Katherine du Plessis, Heba El-Kordy, Estela Fernandez-Sabiote, Henrique Formigoni, Madeleine Gl?cksman, Talia Hadas, Masato Hiwatari, Tomasz Kopczewski, Nana Sefaah Kyei-Boadu, Maria Lage, Sergio Lex, Ruth Liprini, Siyu Lu, Josephine Maltby, Alicia Martinez-Serrano, Jose Manuel Mayor-Balsas, Phenyo Motswai, Minnette Nieuwoudt, Lynne Oats, Janine Ordman, Maxine Pietersen, Mordechai Schwartz, Liliane Cristina Segura, Tebogo Sole, Andrea Taylor, Branden Versfeld, Andley Wu. We also thank the faculty of the Department of Management, American University in Cairo. This work was financially supported by the following grants: Babes-Bolyai University Project number GTC 31780, University of Hong Kong Seed Funding Programme number 20111115948, J?nos Bolyai Research Scholarship of the Hungarian Academy of Sciences Project number BO/01048/16/2, Conselho Nacional de Desenvolvimento Cient?fico e Tecnol?gico Project number 477668/2012-7, Riksbankens Jubileumsfond Project number RS10-1319:1. The funders had no role in study design, data collection and analysis, decision to publish, or preparation of the manuscript. | ||
| Copyright Owner: | Consult author(s) regarding copyright matters | ||
| Copyright Statement: | This work is covered by copyright. Unless the document is being made available under a Creative Commons Licence, you must assume that re-use is limited to personal use and that permission from the copyright owner must be obtained for all other uses. If the document is available under a Creative Commons License (or other specified license) then refer to the Licence for details of permitted re-use. It is a condition of access that users recognise and abide by the legal requirements associated with these rights. If you believe that this work infringes copyright please provide details by email to qut.copyright@qut.edu.au | ||
| Deposited On: | 29 Jul 2019 03:06 | ||
| Last Modified: | 30 Jul 2024 00:31 |
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