Results 1 to 10 of about 1,691 (252)

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, Janusz Kudła, Barbara Błaszczak, Mateusz Kopyt   +3 more
doaj   +5 more sources

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, I Made Marsa Arsana, I Made Agus Putrayasa   +2 more
doaj   +3 more sources

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
doaj   +2 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, Zulaiha A. Zubair, Areeba Khan   +2 more
doaj   +3 more sources

Differences in tax evasion attitudes between students and entrepreneurs under the slippery slope framework

Journal of Economic Behavior and Organization, 2022
AFTER_PUBLICATION
Larissa Batrancea, Janusz Kudła, Barbara Błaszczak   +2 more
exaly   +3 more sources

Determinants of enforced and voluntary tax compliance: Adopting slippery slope framework

Journal of Accounting and Investment
Research 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
doaj   +2 more sources

Accountants’ perspective on tax amnesty enhances tax compliance dimensions in extended slippery slope framework

Cogent Business & Management
This 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, Nyoman Sentosa Hardika, I Made Marsa Arsana, I Made Agus Putrayasa   +3 more
doaj   +3 more sources

Core tax administration system: the power and trust dimensions of slippery slope framework tax compliance model

Cogent Business & Management
This research aims to understand whether the Core Tax Administration System (CTAS) will strengthen the power or the trust dimensions of the Slippery Slope Framework (SSF) tax compliance model.
I Nyoman Darmayasa, Nyoman Sentosa Hardika   +1 more
doaj   +3 more sources

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, Odunayo Olamide Olaniyi, Peace Ebunoluwa Kolawole, Olateju Dolapo Aregbesola, Olatunde Wright   +4 more
doaj   +1 more source

Trust and Power as Determinants of Tax Compliance in Asia: A Cross-Country Analysis

Asian Journal of Accounting Perspectives, 2019
Research aim: Prior to the emergence of the “Slippery Slope Framework”, studies on factors influencing tax compliance considered many independent variables.
Abdulsalam Mas’ud, Nor Aziah Abdul Manaf, Natrah Saad   +2 more
doaj   +7 more sources