Results 21 to 30 of about 1,691 (252)
Frontiers in Psychology, 2019 A constructive, highly professional relationship between tax authorities and taxpayers is essential for tax compliance. The aim of the present paper was to explore systematically the determinants of this relationship and related tax compliance behaviors ...
Katharina Gangl +4 more
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A self-employed taxpayer experimental study on trust, power, and tax compliance in eleven countries
Financial Innovation, 2022 The slippery slope framework explains tax compliance along two main dimensions, trust in authorities and power of authorities, which influence taxpayers’ compliance attitudes.
Larissa M. Batrancea +18 more
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Publik, 2021 This research examines the two components of the Slippery Slope framework, power, and trust, in influencing formal tax compliance in the West Sumatera and Jambi region.
Indra Budiman, Inayati Inayati
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The Slippery Slope Framework: Extending the Analysis by Investigating Factors Affecting Trust and Power [PDF]
SSRN Electronic Journal, 2019 Many empirical studies have been conducted to test the Slippery Slope Framework (SSF) assumptions. Yet, only a few studies focus their attention on tax compliance factors associated with trust and power. Therefore, this study is dedicated to fully exploring these factors. The results show that most factors had a significant influence on trust and power.
Mardhiah, Mardhiah +2 more
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Commitment, Types of Dialogue, and Fallacies
Informal Logic, 1992 This paper, based on research in a forthcoming monograph, Commitment in Dialogue, undertaken jointly with Erik Krabbe, explains several informal fallacies as shifts from one type of dialogue to another. The normative framework is that of a dialogue where
Douglas Walton
doaj +1 more source
Peran Keadilan dan Kepercayaan terhadap Kepatuhan Wajib Pajak Usaha Mikro Kecil Menengah
Jurnal Kajian Akuntansi, 2020 This study aims to analyze the correlation between procedural justice, distributive justice, and cognitive-based trust and voluntary compliance by Micro, Small and Medium Enterprises (MSMEs) taxpayers.
Nadia Fajriana +2 more
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PENGUJIAN EXTENDED SLIPPERY SLOPE FRAMEWORK DALAM KEPATUHAN PAJAK: SEBUAH STUDI EKSPERIMEN
Jurnal Akuntansi Bisnis, 2023 <p><strong>Latar Belakang</strong>: Kepatuhan pajak merupakan isu yang sudah cukup lama dihadapi oleh pemerintah Indonesia, Kepatuhan pajak tidak lagi hanya diteliti dari sisi ekonomi saja, namun telah diteliti dari sisi sosial dan psikologi.
Arif Nadzirul Haq E., Fauzan Misra
openaire +1 more source
RETHINKING ECONOMICS-OF-CRIME MODEL OF TAX COMPLIANCE FROM BEHAVIORAL PERSPECTIVE APPLIED TO ROMANIAN CASE [PDF]
Annals of the University of Oradea: Economic Science, 2016 Present paper tackles several research paradigms regarding tax compliance behavior that have been used to understand tax evasion phenomenon and tax avoidance behavior of the taxpayer.
Elena Ana Iancu(Nechita) +3 more
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FEBS Open Bio, EarlyView.This protocol paper outlines methods to establish the success of a time‐resolved serial crystallographic experiment, by means of statistical analysis of timepoint data in reciprocal space and models in real space. We show how to amplify the signal from excited states to visualise structural changes in successful experiments.
Jake Hill +4 more
wiley +1 more source
Journal of Social and Political Psychology, 2013 Research on tax behaviour or attitudes towards tax evasion has rarely taken into account the political preferences of taxpayers. The present research aimed to explore the relationship between political ideology and attitudes toward tax compliance within ...
Edoardo Lozza +3 more
doaj +1 more source