Trust and power as determinants of tax compliance across 44 nations Larissa Batrancea , Anca Nichita , Jerome Olsen , Christoph Kogler , Erich Kirchler , Erik Hoelzl , Avi Weiss , Benno Torgler , Jonas Fooken , Joanne Fuller , Markus Schaffner , Sheheryar Banuri , Medhat Hassanein , Gloria Alarcón-García , Ceyhan Aldemir , Oana Apostol , Diana Bank Weinberg , Ioan Batrancea , Alexis Belianin , Felipe de Jesús Bello Gómez , Marie Briguglio , Valerij Dermol , Elaine Doyle , Rebone Gcabo , Binglin Gong , Sara Ennya , Anthony Essel-Anderson , Jane Frecknall-Hughes , Ali Hasanain , Yoichi Hizen , Odilo Huber , Georgia Kaplanoglou , Janusz Kudła , Jérémy E. Lemoine , Supanika Leurcharusmee , Thorolfur Matthiasson , Sanjeev Mehta , Sejin Min , George Naufal , Mervi Niskanen , Katarina Nordblom , Engin Bağış Öztürk , Luis Pacheco , József Pántya , Vassilis Rapanos , Christine Roland-Lévy , Ana Maria Roux-Cesar , Aidin Salamzadeh , Lucia Savadori , Vidar Schei , Manoj Sharma , Barbara Summers , Komsan Suriya , Quoc Tran , Clara Villegas-Palacio , Martine Visser , Chun Xia , Sunghwan Yi , Sarunas Zukauskas Journal of Economic Psychology（2019）
摘要
•We tested the slippery slope framework of tax compliance in 44 countries.•Both trust and power increase intended tax compliance and mitigate tax evasion.•Trust increases voluntary compliance and power increases enforced compliance.•Power enhances voluntary compliance only if citizens trust the authorities.•Effects were relatively stable across the 44 countries.
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关键词
Trust, Power, Slippery slope framework, Tax compliance, Tax evasion
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