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SSRN Electronic Journal
Article . 2019 . Peer-reviewed
Data sources: Crossref
EconStor
Research . 2019
Data sources: EconStor
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The Slippery Slope Framework: Extending the Analysis by Investigating Factors Affecting Trust and Power

Authors: Mardhiah, Mardhiah; Miranti, Riyana; Tanton, Robert;

The Slippery Slope Framework: Extending the Analysis by Investigating Factors Affecting Trust and Power

Abstract

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. The results also confirm that trust leads to voluntary compliance and voluntary compliance in turn positively affects overall tax compliance. However, the study fails to find evidence of the relationship of power with enforced compliance, although enforced compliance is found to negatively affect overall tax compliance.

Related Organizations
Keywords

power, ddc:330, H26, trust, tax compliance, enforced compliance, voluntary compliance

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    This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    7
    popularity
    This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
    Top 10%
    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    Average
    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
7
Top 10%
Average
Average
bronze