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Testing the slippery slope framework [PDF]
Economics Bulletin, 2012 The aim of this short paper is to empirically test the key hypothesis of the ‘slippery slope' framework, namely: (1) trust (in) and power (of) tax authorities are both necessary to guarantee a high level of tax compliance; (2) the interaction between trust and power, as well as voluntary tax compliance, are crucial for increasing overall tax ...
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An Organizational Slippery Slope Framework
2013Dieser Artikel untersucht den Einfluss von Macht und Vertrauen auf verschiedene Formen der Kooperation in Unternehmen. Zu diesem Zweck werden Ideen aus der Steuerpsychologie – das Slippery Slope Framework (SSF; Kirchler, Hoelzl, & Wahl, 2008) – in die Organisationspsychologie übertragen.
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Slippery Slope Framework im Organisationskontext
2013In this scientific study is an attempt at adapting a product originating in the tax psychology model, the Slippery Slope Framework (Kirchler, 2007; Kirchler, Hoelzl & election 2008, Gangl, Homann, Pollai & Kirchler, 2012), into the organizational context.
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Voluntary versus enforced tax compliance: the slippery slope framework in the Brazilian context
International Review of Economics, 2019Research on tax compliance was initially conducted using the classical economic paradigm. However, several papers have demonstrated that this “crime paradigm” only partially explains taxpayer behavior. In this context, a new pattern emerged, labeled the “service paradigm,” which assumes that taxpayers are not rational individuals only concerned with ...
Fábio Pereira da Silva +2 more
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Eine experimentelle Überprüfung des extended slippery slope frameworks
2013The aim of the present work is to inspect the assumptions of the extended slippery slope framework (Gangl et al., 2012) on the one hand and furthermore to validate the assumptions of the slippery slope framework (Kirchler et al., 2008) on the other hand.
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Pengujian Extended Slippery Slope Framework Dalam Kepatuhan Pajak
2022Kepatuhan pajak merupakan fenomena yang telah diteliti cukup lama. Kepatuhan pajak tidak lagi hanya dikaji dari sisi ekonomi saja, namun juga telah diteliti dari sisi sosial dan psikologi. Kebanyakan peneliti hanya mengkaji berdasarkan sisi ekonomi saja, namun hal tersebut mengabaikan fakta bahwa terdapat faktor lain yang dapat mempengaruhi kepatuhan ...
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SSRN Electronic Journal, 2013
The “slippery slope framework” suggests two main determinants of tax compliance: trust in authorities and power of authorities. When both, trust and power, are low taxpayers aim at maximizing individual payoffs by evading taxes. Increasing power of authorities leads to enforced compliance, whereas boosting trust results in enhanced voluntary compliance.
Christoph Kogler +2 more
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The “slippery slope framework” suggests two main determinants of tax compliance: trust in authorities and power of authorities. When both, trust and power, are low taxpayers aim at maximizing individual payoffs by evading taxes. Increasing power of authorities leads to enforced compliance, whereas boosting trust results in enhanced voluntary compliance.
Christoph Kogler +2 more
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Testing the Assumptions of Slippery Slope Framework on Tax Compliance: Evidence from Nigerian SMEs
DLSU Business & Economics Review, 2018This paper integrates the assumptions of the Slippery Slope Framework in explaining the tax compliance of small and medium enterprises. This study tests these assumptions in relation to SMEs taxpayers to further reestablish the applicability of the framework with different kinds of taxpayers.
Ayuba, Augustine +2 more
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Der Einfluss von Vertrauen auf das Steuerverhalten im erweiterten Slippery Slope Framework
2014Taxpayers’ trust in tax authorities, aside from tax authorities’ power, constitutes one of the two key factors for tax behaviour. Trust can be subdivided into reason-based trust, which arises from the conscious decision to trust, and implicit trust, which is based on unconscious processes.
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Der Einfluss von Macht auf das Steuerverhalten im erweiterten Slippery Slope Framework
2014Das Slippery Slope Framework (SSF) postuliert, dass sich die zwei Komponenten "Vertrauen der Bevölkerung in die Steuerbehörde" und "Macht der Steuerbehörde" auf die Steuerehrlichkeit der Bevölkerung auswirken. Das erweiterte Slippery Slope Framework (eSSF) hat die theoretischen Annahmen des SSF modifiziert. Im eSSF wird zwischen coerciver und legitimer
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