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

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dc.authoridSalamzadeh, Aidin/0000-0001-6808-1327
dc.authoridPacheco, Luís/0000-0002-9066-6441
dc.authoridBenk, Serkan/0000-0002-2804-2486
dc.authoridForte, Denis/0000-0002-2933-2039
dc.authoridKud?a, Janusz/0000-0003-2485-6877
dc.authoridKopyt, Mateusz/0000-0001-5285-7792
dc.authoridNedev, Bozhidar/0009-0000-6730-7021
dc.authorwosidVitek, Leos/H-5125-2018
dc.authorwosidSalamzadeh, Aidin/O-1675-2016
dc.authorwosidPacheco, Luís/E-5193-2010
dc.authorwosidBenk, Serkan/AAG-8655-2019
dc.authorwosidForte, Denis/B-3755-2010
dc.authorwosidKud?a, Janusz/AAZ-9253-2020
dc.authorwosidKopyt, Mateusz/ABA-9276-2020
dc.contributor.authorBatrancea, Larissa M.
dc.contributor.authorNichita, Anca
dc.contributor.authorDe Agostini, Ruggero
dc.contributor.authorNarcizo, Fabricio Batista
dc.contributor.authorForte, Denis
dc.contributor.authorMamede, Samuel de Paiva Neves
dc.contributor.authorRoux-Cesar, Ana Maria
dc.date.accessioned2024-08-04T20:53:12Z
dc.date.available2024-08-04T20:53:12Z
dc.date.issued2022
dc.departmentİnönü Üniversitesien_US
dc.description.abstractThe 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.en_US
dc.description.sponsorshipCzech Science Foundation [18-14082S]; University of Economics (Prague), Faculty of Finance and Accounting VSE Project [IP 100040]; CAPESPrInt Project [88887.310237/2018-00]; Science without Borders [229760/2013-9]en_US
dc.description.sponsorshipThis study was funded through the following research grants: Czech Science Foundation Project No. 18-14082S; University of Economics (Prague), Faculty of Finance and Accounting VSE Project No. IP 100040; Science without Borders program no. 229760/2013-9 (CNPq-Brazilian National Council for Scientific and Technological Development); CAPESPrInt Project No. 88887.310237/2018-00 Cerebro, Cognicao e Comportamento: Teoria e Aplicacao para Inovacao em Negocios.en_US
dc.identifier.doi10.1186/s40854-022-00404-y
dc.identifier.issn2199-4730
dc.identifier.issue1en_US
dc.identifier.scopus2-s2.0-85142670431en_US
dc.identifier.scopusqualityQ1en_US
dc.identifier.urihttps://doi.org/10.1186/s40854-022-00404-y
dc.identifier.urihttps://hdl.handle.net/11616/101020
dc.identifier.volume8en_US
dc.identifier.wosWOS:000886977900001en_US
dc.identifier.wosqualityQ1en_US
dc.indekslendigikaynakWeb of Scienceen_US
dc.indekslendigikaynakScopusen_US
dc.language.isoenen_US
dc.publisherSpringeren_US
dc.relation.ispartofFinancial Innovationen_US
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanıen_US
dc.rightsinfo:eu-repo/semantics/openAccessen_US
dc.subjectSelf-employed taxpayersen_US
dc.subjectSlippery slope frameworken_US
dc.subjectVoluntary tax complianceen_US
dc.subjectEnforced tax complianceen_US
dc.subjectTax evasionen_US
dc.titleA self-employed taxpayer experimental study on trust, power, and tax compliance in eleven countriesen_US
dc.typeArticleen_US

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