Trust and power as determinants of tax compliance across 44 nations

dc.contributor.authorBatrancea, Larissa
dc.contributor.authorNichita, Anca
dc.contributor.authorOlsen, Jerome
dc.contributor.authorKogler, Christoph
dc.contributor.authorKirchler, Erich
dc.contributor.authorHoelzl, Erik
dc.contributor.authorWeiss, Avi
dc.contributor.authorTorgler, Benno
dc.contributor.authorFooken, Jonas
dc.contributor.authorFuller, Joanne
dc.contributor.authorSchaffner, Markus
dc.contributor.authorBanuri, Sheheryar
dc.contributor.authorHassanein, Medhat
dc.contributor.authorAlarcon-Garcia, Gloria
dc.contributor.authorAldemir, Ceyhan
dc.contributor.authorApostol, Oana
dc.contributor.authorWeinberg, Diana Bank
dc.contributor.authorBatrancea, Joan
dc.contributor.authorBelianin, Alexis
dc.contributor.authorBello Gomez, Felipe de Jesus
dc.contributor.authorBriguglio, Marie
dc.contributor.authorDermol, Valerij
dc.contributor.authorDoyle, Elaine
dc.contributor.authorGcabo, Rebone
dc.contributor.authorGong, Binglin
dc.contributor.authorEnnya, Sara
dc.contributor.authorEssel-Anderson, Anthony
dc.contributor.authorFrecknall-Hughes, Jane
dc.contributor.authorHasanain, Ali
dc.contributor.authorHizen, Yoichi
dc.contributor.authorHuber, Odilo
dc.contributor.authorKaplanoglou, Georgia
dc.contributor.authorKudla, Janusz
dc.contributor.authorLemoine, Jeremy E.
dc.contributor.authorLeurcharusmee, Supanika
dc.contributor.authorMatthiasson, Thorolfur
dc.contributor.authorMehta, Sanjeev
dc.contributor.authorMin, Sejin
dc.contributor.authorNaufal, George
dc.contributor.authorNiskanen, Mervi
dc.contributor.authorNordblom, Katarina
dc.contributor.authorOzturk, Engin Bagis
dc.contributor.authorPacheco, Luis
dc.contributor.authorPantya, Jozsef
dc.contributor.authorRapanos, Vassilis
dc.contributor.authorRoland-Levy, Christine
dc.contributor.authorRoux-Cesar, Ana Maria
dc.contributor.authorSalamzadeh, Aidin
dc.contributor.authorSavadori, Lucia
dc.contributor.authorScheibe, Vidar
dc.contributor.authorSharma, Manoj
dc.contributor.authorSummers, Barbara
dc.contributor.authorSuriya, Komsan
dc.contributor.authorTran, Quoc
dc.contributor.authorVillegas-Palacio, Clara
dc.contributor.authorVisser, Martine
dc.contributor.authorXia, Chun
dc.contributor.authorYi, Sunghwan
dc.contributor.authorZukauskas, Sarunas
dc.date.accessioned2020-07-29T07:01:45Z
dc.date.issued2019-10
dc.description.abstractThe 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.en_ZA
dc.description.departmentPsychologyen_ZA
dc.description.embargo2020-10-01
dc.description.librarianhj2020en_ZA
dc.description.sponsorshipBabes-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.en_ZA
dc.description.urihttp://www.elsevier.com/locate/joepen_ZA
dc.identifier.citationBatrancea, L., Nichita, A., Olsen, J. et al. 2019, 'Trust and power as determinants of tax compliance across 44 nations', Journal of Economic Psychology, vol. 74, art. 102191, pp. 1-15.en_ZA
dc.identifier.issn0167-4870
dc.identifier.other10.1016/j.joep.2019.102191
dc.identifier.urihttp://hdl.handle.net/2263/75475
dc.language.isoenen_ZA
dc.publisherElsevieren_ZA
dc.rights© 2019 Elsevier B.V. All rights reserved. Notice : this is the author’s version of a work that was accepted for publication in Journal of Economic Psychology. Changes resulting from the publishing process, such as peer review, editing, corrections, structural formatting, and other quality control mechanisms may not be reflected in this document. A definitive version was subsequently published in Journal of Economic Psychology, vol. 74, art. 102191, pp. 1-15, 2019. doi : 10.1016/j.joep.2019.102191.en_ZA
dc.subjectTrusten_ZA
dc.subjectPoweren_ZA
dc.subjectSlippery slope frameworken_ZA
dc.subjectTax complianceen_ZA
dc.subjectTax evasionen_ZA
dc.titleTrust and power as determinants of tax compliance across 44 nationsen_ZA
dc.typePostprint Articleen_ZA

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