Results 11 to 20 of about 1,691 (252)

Liability of Internet Intermediaries: a Slippery Slope?

open access: yesSCRIPTed: A Journal of Law, Technology & Society, 2011
Should Internet intermediaries do more to prevent illegal and harmful content than they do now? A negative answer to this question is sometimes underpinned by a slippery slope argument.
Maurice Schellekens
doaj   +1 more source

Trust in Institutions and Tax Compliance. A Multilevel Analysis of the Regions of Spain

open access: yesFinanse i Prawo Finansowe, 2022
The purpose of the article/hypothesis: The aim of this work is to delve into the significance of trust in the phenomenon of tax compliance. Specifically, the relationship between taxpayers’ trust in the Government, administrations and institutions and ...
Jesús Cantero-Galiano
doaj   +1 more source

TAX COMPLIANCE: SLIPPERY SLOPE FRAMEWORK AND THEORY OF REASONED ACTION APPROACH

open access: yesThe International Journal of Accounting and Business Society, 2021
Purpose — This study aims to examine and analyze factors that influence tax compliance using socio-psychological elements. Design/methodology/approach — Tax compliance in this study was examined using the slippery slope framework and theory of reasoned action approach. This study used the quantitative method.
Raisa Adini   +2 more
openaire   +1 more source

Unemployment, tax evasion and the slippery slope framework [PDF]

open access: yesInternational Review of Economics, 2012
The proposed theoretical work introduces the basic insights of the ‘slippery slope’ framework into the benchmark macroeconomic model of the labour market in order to study the relation between tax compliance, tax evasion and unemployment. This paper shows that the firm’s decision to evade taxes also depends on trust in tax authorities and affects one ...
openaire   +1 more source

Shadow Economy and Tax Morality: Is There A Difference Between Genders?

open access: yesMednarodno Inovativno Poslovanje, 2019
One of the driving forces of a shadow economy are tax rates and tax morale. The slippery slope framework as a conceptual tool integrates economic and psychological determinants and shows that tax compliance is influenced by (i) trust in authorities and ...
Birgit Burböck
doaj   +1 more source

The Effect of Tax Knowledge on Voluntary Tax Compliance with Trust as a Mediating Variable: A Study on Micro, Small, and Medium Enterprises (MSMEs)

open access: yesThe Indonesian Journal of Accounting Research, 2021
One of the determinants of tax compliance is tax. Tax rules often change according to certain conditions. This study examines the role of tax knowledge on volunteer compliance and trust as an intervention variable.
Farah Nisa Ul Albab, Eko Suwardi Mail
doaj   +1 more source

Tax behavior according to the slippery slope framework in samples from Argentina and Spain [PDF]

open access: yesRevista Internacional de Investigación en Ciencias Sociales, 2020
Fil: Tanos Robein, Lucas. Universidad Nacional de Cordoba.
Tanos Robein, Lucas   +3 more
openaire   +2 more sources

Tax Compliance After the Implementation of Tax Amnesty in Indonesia

open access: yesSAGE Open, 2020
The Slippery Slope Framework argues that taxpayers’ trust in government and their perceptions of government’s power explain the extent of their tax compliance.
Fany Inasius   +3 more
doaj   +1 more source

A Model of Tax Compliance in Iran [PDF]

open access: yesفرایند مدیریت و توسعه, 2023
Purpose: The purpose of this research was to identify the effective factors of compliance behavior among taxpayers and the extent these factors impact their tax compliance with a voluntary approach. Methodology: The statistical population was composed of
Habibollah Taherpor Kalantari   +2 more
doaj  

Review of Personal Taxpayer's Compliance Level with Slippery Slope Framework Approach

open access: yesEuropean Journal of Business and Management Research, 2023
This research used a combined approach between economic and behavioral approaches to analyze tax compliance, known as Slippery Slope Framework. This framework stated that there are two important factors that affect tax compliance in paying taxes and carrying out their tax obligations, those two factors are taxpayer trust on tax authority and the power ...
Via Sarsadilla, Fadlil Usman
openaire   +1 more source

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