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Voluntary versus enforced tax compliance: Empirical evidence for the "slippery slope" framework

Muehlbacher, Stephan ; Kirchler, Erich ; Schwarzenberger, Herbert

European journal of law and economics, 2011-08, Vol.32 (1), p.89-97 [Periódico revisado por pares]

Boston: Springer US

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Título:
Voluntary versus enforced tax compliance: Empirical evidence for the "slippery slope" framework
Autor: Muehlbacher, Stephan ; Kirchler, Erich ; Schwarzenberger, Herbert
Assuntos: Age ; Aged ; Austria ; Bildungsniveau ; Commercial Law ; Compliance ; Cooperation ; Czech Republic ; Data analysis ; Economic psychology ; Economic theory ; Economics ; Economics and Finance ; Education ; European Integration ; G28 ; Großbritannien ; H20 ; H24 ; H26 ; Hypotheses ; Income taxes ; K34 ; Law and Economics ; Moral ; Power ; Public Finance ; Recht ; Socioeconomic factors ; Steuer ; Studies ; Tax compliance ; Tax evasion ; Tax rates ; Taxation ; Taxation economics ; Taxes ; Taxpayers ; Trust ; Tschechische Republik ; United Kingdom ; Variables ; Vertrauen ; Österreich
É parte de: European journal of law and economics, 2011-08, Vol.32 (1), p.89-97
Notas: ObjectType-Article-2
SourceType-Scholarly Journals-1
ObjectType-Feature-1
content type line 23
Descrição: The “slippery slope” framework is an alternative approach for research in tax compliance that suggests two key variables to obtain taxpayers’ compliance: trust and power. Furthermore, two forms of compliance are distinguished. It is hypothesized that voluntary compliance depends primarily on trust in authorities, whereas enforced compliance is a function of the power attributed to authorities. Using a large data set (N = 3,071) on taxpayers from Austria, the United Kingdom, and the Czech Republic, these hypotheses could be confirmed. Furthermore, whereas voluntary compliance seems to be positively related to age and education, enforced compliance is negatively related to education.
Editor: Boston: Springer US
Idioma: Inglês

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Voluntary versus enforced tax compliance: Empirical evidence for the "slippery slope" framework

Muehlbacher, Stephan ; Kirchler, Erich ; Schwarzenberger, Herbert

Boston: Springer US

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