Reconstruction of the Slippery Slope Framework Tax Compliance Model [PDF]
ACRN Journal of Finance and Risk Perspectives, 2022 This study attempts to reconstruct the Slippery Slope Framework (SSF) tax compliance model based on the values of Pancasila as the nation's ideology. This study is a conceptual paper through a literature review. The conceptual based on internalization of
I Nyoman Darmayasa +2 more
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A dataset on declared tax evasion attitudes of students and entrepreneurs from Poland under the slippery slope framework [PDF]
Data in Brief, 2023 The datasets included in this article come from a survey carried out on a group of Polish students and self-employed entrepreneurs and were originally created for studies on tax behaviour under the slippery slope framework.
Larissa M. Batrancea +3 more
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SLIPPERY SLOPE FRAMEWORK: MOTIVASI PEMBAYARAN PAJAK DAN KEPATUHAN PAJAK [PDF]
El Muhasaba: Jurnal Akuntansi, 2021 The purpose of this study is to provide empirical evidence behind tax compliance based on a slippery slope framework, namely the motivation to pay taxes due to the power (power) of the government or the awareness of the taxpayers themselves.
Firda Ayu Amalia
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The impact of powerful authorities and trustful taxpayers: evidence for the extended slippery slope framework from Austria, Finland, and Hungary. [PDF]
Policy Stud, 2020 Tax authorities utilize a wide range of instruments to motivate honest taxpaying ranging from strict audits to fair procedures or personalized support, differing from country to country.
Gangl K, Hofmann E, Hartl B, Berkics M.
europepmc +5 more sources
Voluntary Tax Compliance and the Slippery Slope Framework
Journal of Accounting and Finance in Emerging Economies, 2020 Purpose__ The research provides an insight in to the most popular debate around the globe about tax compliance. The research focusses on SMEs in premises of Bahawalpur division, Pakistan, by proposing a reliable solution for interstitial gaps existing ...
Sohail Saeed +2 more
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Determinants of enforced and voluntary tax compliance: Adopting slippery slope framework
Journal of Accounting and InvestmentResearch aims: This research aims to scrutinize the influence of factors impacting voluntary tax compliance and enforced tax compliance using the variables of power of authorities and trust in authorities. Design/Methodology/Approach: This study employed
Afrizal Tahar, Bandi Bandi
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Job search theory and the slippery slope framework: an attempt to integration [PDF]
, 2011 Recently, attempts have been made to formalize the assumptions of the ‘slippery slope’ framework about the effects of trust (in) and power (of) tax authorities on tax compliance.
Gaetano Lisi
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Tax Morale, Slippery-Slope Framework and Tax Compliance: A Cross-section Analysis [PDF]
, 2011 Following two important strands of tax compliance literature, this empirical paper develops a cross-section analysis in order to test both the role of tax morale on tax compliance decisions and the main predictions of the slippery slope framework.
Gabriele Ruiu, Gaetano Lisi
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Cogent Business & ManagementThis study explores the accountants’ (academic, auditor, and attorney) perspective on tax amnesty to enhance tax compliance dimensions in a slippery slope framework in Indonesia.
I Nyoman Darmayasa +3 more
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Tax administration, trust in tax authorities, and personal income tax compliance: Evidence from Nigeria [PDF]
Public and Municipal Finance, 2023 Developing countries are characterized by a low level of tax compliance arising from weaknesses in tax administration and trust deficits. This poses a critical challenge toward the attainment of developmental goals.
Tajudeen John Ayoola +4 more
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