Perceptions of trust and power are associated with tax compliance:A cross-cultural study  

作　　者：Christoph Kogler Jerome Olsen Erich Kirchler Larissa M.Batrancea Anca Nichita 

机构地区：[1]Department of Social Psychology,School of Social and Behavioural Sciences,Tilburg University,Tilburg,The Netherlands [2]Max Planck Institute for Research on Collective Goods,Bonn,Germany [3]Department of Occupational,Economic and Social Psychology,Faculty of Psychology,University of Vienna,Vienna,Austria [4]Institute for Advanced Studies(IHS),Vienna,Austria [5]Department of Business,Babes¸-Bolyai University,Cluj-Napoca,Romania [6]Department of Business Administration and Marketing,Faculty of Economics,University of Alba Iulia,Alba Iulia,Romania

出　　处：《Economic and Political Studies》2023年第3期365-381,共17页经济与政治研究（英文版）

基　　金：the European Research Council(ERC)under the European Union’s Horizon 2020 research and innovation programme[Grant No.798824]for the drafting of this paper.This work was supported by the European Commission.

摘　　要：The slippery slope framework(SSF)of tax compliance postulates that taxpayers’compliance behaviour depends on the two dimensions:trust in authorities and power of authorities.In an attempt to overcome common-method biases,the present study tests the main assumptions of the SSF with a sample of 44 countries/regions.Country/region-level trust and power indices are calculated based on experimental data involving 14,509 participants and related to shadow economy estimates and–as an alternative indicator of non-compliance–corruption indices.The results indicate that both trust and power are negatively related to the size of the shadow economy and the extent of corruption.These results emphasise the importance of both SSF dimensions in combating tax evasion and counterproductive behaviour within a society in general.

关 键 词：TRUST POWER shadow economy CORRUPTION tax compliance tax evasion 

分 类 号：F812.42[经济管理—财政学]