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

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dc.authorid0000-0003-2485-6877
dc.authorid0009-0000-6730-7021
dc.authorid0000-0002-9066-6441
dc.authorid0000-0003-2359-9661
dc.authorid0000-0002-1292-6201
dc.authorid0000-0001-5285-7792
dc.authorid0000-0002-3366-8061
dc.contributor.authorBatrancea, Larissa M.
dc.contributor.authorNichita, Anca
dc.contributor.authorDe Agostini, Ruggero
dc.contributor.authorNarcizo, Fabricio Batista
dc.contributor.authorForte, Denis
dc.contributor.authorMamede, Samuel de Paiva Neves
dc.contributor.authorRoux-Cesar, Ana Maria
dc.date.accessioned2026-01-24T12:29:11Z
dc.date.available2026-01-24T12:29:11Z
dc.date.issued2022
dc.departmentAlanya Alaaddin Keykubat Üniversitesi
dc.description.abstractThe slippery slope framework explains tax compliance along two main dimensions, trust in authorities and power of authorities, which influence 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 five economic branches. After using scenarios that experimentally manipulated trust and power, our results confirmed 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 offer 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.
dc.description.sponsorshipCzech Science Foundation [18-14082S]; University of Economics (Prague), Faculty of Finance and Accounting VSE Project [IP 100040]; CAPESPrInt Project [88887.310237/2018-00]; Science without Borders [229760/2013-9]
dc.description.sponsorshipThis study was funded through the following research grants: Czech Science Foundation Project No. 18-14082S; University of Economics (Prague), Faculty of Finance and Accounting VSE Project No. IP 100040; Science without Borders program no. 229760/2013-9 (CNPq-Brazilian National Council for Scientific and Technological Development); CAPESPrInt Project No. 88887.310237/2018-00 Cerebro, Cognicao e Comportamento: Teoria e Aplicacao para Inovacao em Negocios.
dc.identifier.doi10.1186/s40854-022-00404-y
dc.identifier.issn2199-4730
dc.identifier.issue1
dc.identifier.scopus2-s2.0-85142670431
dc.identifier.scopusqualityQ1
dc.identifier.urihttps://doi.org/10.1186/s40854-022-00404-y
dc.identifier.urihttps://hdl.handle.net/20.500.12868/5181
dc.identifier.volume8
dc.identifier.wosWOS:000886977900001
dc.identifier.wosqualityQ1
dc.indekslendigikaynakWeb of Science
dc.indekslendigikaynakScopus
dc.language.isoen
dc.publisherSpringer
dc.relation.ispartofFinancial Innovation
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanı
dc.rightsinfo:eu-repo/semantics/openAccess
dc.snmzKA_WoS_20260121
dc.subjectSelf-employed taxpayers
dc.subjectSlippery slope framework
dc.subjectVoluntary tax compliance
dc.subjectEnforced tax compliance
dc.subjectTax evasion
dc.titleA self-employed taxpayer experimental study on trust, power, and tax compliance in eleven countries
dc.typeArticle

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