A self‑employed taxpayer experimental study on trust, power, and tax compliance in eleven countries

Detalhes bibliográficos
Autor(a) principal: Batrancea, Larissa
Data de Publicação: 2022
Outros Autores: Nichita, Anca, De Agostini, Ruggero, Batista Narcizo, Fabricio, Forte, Denis, Mamede, Samuel de Paiva Neves, Roux‑Cesar, Ana Maria, Nedev, Bozhidar, Vitek, Leoš, Pántya, József, Salamzadeh, Aidin, Nduka, Eleanya K., Kudła, Janusz, Kopyt, Mateusz, Pacheco, Luís Miguel, Maldonado, Isabel, Isaga, Nsubili, Benk, Serkan, Budak, Tamer
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/11328/4545
https://doi.org/10.1186/s40854-022-00404-y
Resumo: The slippery slope framework explains tax compliance along two main dimensions, trust in authorities and power of authorities, which infuence taxpayers’ compliance attitudes. Through frequentist and Bayesian analyses, we investigated the framework’s assumptions on a sample of 2786 self-employed taxpayers from eleven post-communist and non-post-communist countries doing business in fve economic branches. After using scenarios that experimentally manipulated trust and power, our results confrmed the framework’s assumptions regarding the attitudes of the self-employed taxpayers; trust and power fostered intended tax compliance and diminished tax evasion, trust boosted voluntary tax compliance, whereas power increased enforced tax compliance. Additionally, self-employed taxpayers from post-communist countries reported higher intended tax compliance and lower tax evasion than those from non post-communist countries. Our results ofer tax authorities insights into how trust and power may contribute to obtaining and maintaining high tax compliance levels amid global economic challenges, downturns, and increasing tax compliance costs.
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spelling A self‑employed taxpayer experimental study on trust, power, and tax compliance in eleven countriesSelf-employed taxpayersSlippery slope frameworkVoluntary tax complianceEnforced tax compliance,Tax evasionThe slippery slope framework explains tax compliance along two main dimensions, trust in authorities and power of authorities, which infuence taxpayers’ compliance attitudes. Through frequentist and Bayesian analyses, we investigated the framework’s assumptions on a sample of 2786 self-employed taxpayers from eleven post-communist and non-post-communist countries doing business in fve economic branches. After using scenarios that experimentally manipulated trust and power, our results confrmed the framework’s assumptions regarding the attitudes of the self-employed taxpayers; trust and power fostered intended tax compliance and diminished tax evasion, trust boosted voluntary tax compliance, whereas power increased enforced tax compliance. Additionally, self-employed taxpayers from post-communist countries reported higher intended tax compliance and lower tax evasion than those from non post-communist countries. Our results ofer tax authorities insights into how trust and power may contribute to obtaining and maintaining high tax compliance levels amid global economic challenges, downturns, and increasing tax compliance costs.Springer Open2022-11-25T11:26:43Z2022-11-252022-11-23T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfBatrancea, L., Nichita, A., De Agostini, R., Batista Narcizo, F., Forte, D., Mamede, S. P. N., Roux‑Cesar, A. M., Nedev, B., Vitek, L., Pántya, J., Salamzadeh, A., Nduka, E. K., Kudła, J., Kopyt, M., Pacheco, L. M., Maldonado, I., Isaga, N., Benk, S., & Budak, T. (2022). A self‑employed taxpayer experimental study on trust, power, and tax compliance in eleven countries. Financial Innovation, 8:96, 1-23. https://doi.org/10.1186/s40854-022-00404-y. Repositório Institucional UPT. http://hdl.handle.net/11328/4545http://hdl.handle.net/11328/4545Batrancea, L., Nichita, A., De Agostini, R., Batista Narcizo, F., Forte, D., Mamede, S. P. N., Roux‑Cesar, A. M., Nedev, B., Vitek, L., Pántya, J., Salamzadeh, A., Nduka, E. K., Kudła, J., Kopyt, M., Pacheco, L. M., Maldonado, I., Isaga, N., Benk, S., & Budak, T. (2022). A self‑employed taxpayer experimental study on trust, power, and tax compliance in eleven countries. Financial Innovation, 8:96, 1-23. https://doi.org/10.1186/s40854-022-00404-y. Repositório Institucional UPT. http://hdl.handle.net/11328/4545http://hdl.handle.net/11328/4545https://doi.org/10.1186/s40854-022-00404-yeng2199-4730 (Electronic)Batrancea, LarissaNichita, AncaDe Agostini, RuggeroBatista Narcizo, FabricioForte, DenisMamede, Samuel de Paiva NevesRoux‑Cesar, Ana MariaNedev, BozhidarVitek, LeošPántya, JózsefSalamzadeh, AidinNduka, Eleanya K.Kudła, JanuszKopyt, MateuszPacheco, Luís MiguelMaldonado, IsabelIsaga, NsubiliBenk, SerkanBudak, Tamerinfo:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-11-16T02:07:27Zoai:repositorio.upt.pt:11328/4545Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T22:39:52.545069Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv A self‑employed taxpayer experimental study on trust, power, and tax compliance in eleven countries
title A self‑employed taxpayer experimental study on trust, power, and tax compliance in eleven countries
spellingShingle A self‑employed taxpayer experimental study on trust, power, and tax compliance in eleven countries
Batrancea, Larissa
Self-employed taxpayers
Slippery slope framework
Voluntary tax compliance
Enforced tax compliance,
Tax evasion
title_short A self‑employed taxpayer experimental study on trust, power, and tax compliance in eleven countries
title_full A self‑employed taxpayer experimental study on trust, power, and tax compliance in eleven countries
title_fullStr A self‑employed taxpayer experimental study on trust, power, and tax compliance in eleven countries
title_full_unstemmed A self‑employed taxpayer experimental study on trust, power, and tax compliance in eleven countries
title_sort A self‑employed taxpayer experimental study on trust, power, and tax compliance in eleven countries
author Batrancea, Larissa
author_facet Batrancea, Larissa
Nichita, Anca
De Agostini, Ruggero
Batista Narcizo, Fabricio
Forte, Denis
Mamede, Samuel de Paiva Neves
Roux‑Cesar, Ana Maria
Nedev, Bozhidar
Vitek, Leoš
Pántya, József
Salamzadeh, Aidin
Nduka, Eleanya K.
Kudła, Janusz
Kopyt, Mateusz
Pacheco, Luís Miguel
Maldonado, Isabel
Isaga, Nsubili
Benk, Serkan
Budak, Tamer
author_role author
author2 Nichita, Anca
De Agostini, Ruggero
Batista Narcizo, Fabricio
Forte, Denis
Mamede, Samuel de Paiva Neves
Roux‑Cesar, Ana Maria
Nedev, Bozhidar
Vitek, Leoš
Pántya, József
Salamzadeh, Aidin
Nduka, Eleanya K.
Kudła, Janusz
Kopyt, Mateusz
Pacheco, Luís Miguel
Maldonado, Isabel
Isaga, Nsubili
Benk, Serkan
Budak, Tamer
author2_role author
author
author
author
author
author
author
author
author
author
author
author
author
author
author
author
author
author
dc.contributor.author.fl_str_mv Batrancea, Larissa
Nichita, Anca
De Agostini, Ruggero
Batista Narcizo, Fabricio
Forte, Denis
Mamede, Samuel de Paiva Neves
Roux‑Cesar, Ana Maria
Nedev, Bozhidar
Vitek, Leoš
Pántya, József
Salamzadeh, Aidin
Nduka, Eleanya K.
Kudła, Janusz
Kopyt, Mateusz
Pacheco, Luís Miguel
Maldonado, Isabel
Isaga, Nsubili
Benk, Serkan
Budak, Tamer
dc.subject.por.fl_str_mv Self-employed taxpayers
Slippery slope framework
Voluntary tax compliance
Enforced tax compliance,
Tax evasion
topic Self-employed taxpayers
Slippery slope framework
Voluntary tax compliance
Enforced tax compliance,
Tax evasion
description The slippery slope framework explains tax compliance along two main dimensions, trust in authorities and power of authorities, which infuence taxpayers’ compliance attitudes. Through frequentist and Bayesian analyses, we investigated the framework’s assumptions on a sample of 2786 self-employed taxpayers from eleven post-communist and non-post-communist countries doing business in fve economic branches. After using scenarios that experimentally manipulated trust and power, our results confrmed the framework’s assumptions regarding the attitudes of the self-employed taxpayers; trust and power fostered intended tax compliance and diminished tax evasion, trust boosted voluntary tax compliance, whereas power increased enforced tax compliance. Additionally, self-employed taxpayers from post-communist countries reported higher intended tax compliance and lower tax evasion than those from non post-communist countries. Our results ofer tax authorities insights into how trust and power may contribute to obtaining and maintaining high tax compliance levels amid global economic challenges, downturns, and increasing tax compliance costs.
publishDate 2022
dc.date.none.fl_str_mv 2022-11-25T11:26:43Z
2022-11-25
2022-11-23T00:00:00Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv Batrancea, L., Nichita, A., De Agostini, R., Batista Narcizo, F., Forte, D., Mamede, S. P. N., Roux‑Cesar, A. M., Nedev, B., Vitek, L., Pántya, J., Salamzadeh, A., Nduka, E. K., Kudła, J., Kopyt, M., Pacheco, L. M., Maldonado, I., Isaga, N., Benk, S., & Budak, T. (2022). A self‑employed taxpayer experimental study on trust, power, and tax compliance in eleven countries. Financial Innovation, 8:96, 1-23. https://doi.org/10.1186/s40854-022-00404-y. Repositório Institucional UPT. http://hdl.handle.net/11328/4545
http://hdl.handle.net/11328/4545
Batrancea, L., Nichita, A., De Agostini, R., Batista Narcizo, F., Forte, D., Mamede, S. P. N., Roux‑Cesar, A. M., Nedev, B., Vitek, L., Pántya, J., Salamzadeh, A., Nduka, E. K., Kudła, J., Kopyt, M., Pacheco, L. M., Maldonado, I., Isaga, N., Benk, S., & Budak, T. (2022). A self‑employed taxpayer experimental study on trust, power, and tax compliance in eleven countries. Financial Innovation, 8:96, 1-23. https://doi.org/10.1186/s40854-022-00404-y. Repositório Institucional UPT. http://hdl.handle.net/11328/4545
http://hdl.handle.net/11328/4545
https://doi.org/10.1186/s40854-022-00404-y
identifier_str_mv Batrancea, L., Nichita, A., De Agostini, R., Batista Narcizo, F., Forte, D., Mamede, S. P. N., Roux‑Cesar, A. M., Nedev, B., Vitek, L., Pántya, J., Salamzadeh, A., Nduka, E. K., Kudła, J., Kopyt, M., Pacheco, L. M., Maldonado, I., Isaga, N., Benk, S., & Budak, T. (2022). A self‑employed taxpayer experimental study on trust, power, and tax compliance in eleven countries. Financial Innovation, 8:96, 1-23. https://doi.org/10.1186/s40854-022-00404-y. Repositório Institucional UPT. http://hdl.handle.net/11328/4545
url http://hdl.handle.net/11328/4545
https://doi.org/10.1186/s40854-022-00404-y
dc.language.iso.fl_str_mv eng
language eng
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dc.publisher.none.fl_str_mv Springer Open
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