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A self-employed t.xpayer experiment.l st.dy on t.ust.power,and t.x compliance in eleven count.ies

Financial Innovat.on 2022年第1期8卷 2588-2610页

作者： Larissa M.Bat.ancea Anca Nichit. Ruggero De Agost.ni Fabricio Bat.st. Narcizo Denis Fort. Samuel de Paiva Neves Mamede Ana Maria Roux-Cesar Bozhidar Nedev LeošVit.k József Pánt.a Aidin Salamzadeh Eleanya K.Nduka Janusz Kudła Mat.usz Kopyt.Luis Pacheco Isabel Maldonado Nsubili Isaga Serkan benk.t.mer Budak Depart.ent.of Business Babeş-Bolyai University7 Horea Street400174 Cluj-NapocaRomania Facult. of Economics “1 Decembrie 1918”University of Alba Iulia15-17 Unirii Street510009 Alba IuliaRomania Depart.ent.of Psychol-ogy University of YorkHeslingtonYork YO105DDUK BPP Educat.on Group Department of PsychologySchool of BusinessBPP University137 Stamford StreetLondon SE19NNUK Depart.ent.of Comput.r Science IT University of CopenhagenRued Langgards Vej 72300 CopenhagenDenmark Office of Ct. GN Audio As(Jabra)Lautrupbjerg 72750 BallerupDenmark Business Management.Graduat. Program Strategic Finance DepartmentMackenzie Pres-byterian University163 Rua Maria AntôniaSão Paulo 01302-907Brazil Cent.r for Applied Social Sciences Mackenzie Presbyterian University930 Rua da ConsolaçãoSão Paulo 01302-907Brazil Depart.ent.of Finance and Account.ng Faculty of Economics and Business AdministrationSofia University“St.Kliment Ohridski”125 Tsarigradsko Shose Blvd.Block 31113 SofiaBulgaria Depart.ent.of Public Finance Faculty of Finance and AccountingPrague University of Economics and BusinessWinston Churchill Sq.13067 Prague 3Czech Republic Depart.ent.of Social Psychology Institute of PsychologyELTE Eötvös Loránd UniversityEgyetem tér 1-3Budapest 1053Hungary Facult. of Manage-ment University of TehranJalal-Ale-Ahmad StreetNasr BridgeTehran ***Iran Depart.ent.of Economics University of NigeriaNsukkaEnugu StateNigeria Facult. of Economic Sciences University of Warsaw44/50 Długa Street00-241 WarsawPoland Depart.ent.of Economics and Management.REMIt Portucalense UniversityRua Dr.António Bernardino de Almeida541-6194200-072 PortoPortugal School of Business Mzumbe UniversityMzumbeP.O.Box 6MorogoroTanzania Depart.ent.of Public Finance Faculty of Economics and Administrative StudiesInonu University44280 BattalgaziMalatyaTurkey Depart.ent.of Public Finance Faculty of EconomicsAdministrative and Social SciencesAlanya Alaaddin Keykubat University07400 AlanyaAntalyaTurkey

t.e slippery slope framework explains t.x compliance along t.o main dimensions,t.ust.in aut.orit.es and power of aut.orit.es,which influence t.xpayers’compliance *** frequent.st.and Bayesian analyses,we invest.gat.d t.e framework’s assumpt.ons on a sample of 2786 self-employed t.xpayers from eleven post.communist.and non-post.communist.count.ies doing business in five economic *** using scenarios t.at.experiment.lly manipulat.d t.ust.and power,our result. confirmed t.e framework’s assumpt.ons regarding t.e at.it.des of t.e self-employed t.xpayers;t.ust.and power fost.red int.nded t.x compliance and diminished t.x evasion,t.ust.boost.d volunt.ry t.x compliance,whereas power increased enforced t.x ***,self-employed t.xpayers from post.communist.count.ies report.d higher int.nded t.x compliance and lower t.x evasion t.an t.ose from non-post.communist.*** result. offer t.x aut.orit.es insight. int. how t.ust.and power may cont.ibut. t. obt.ining and maint.ining high t.x compliance levels amid global economic challenges,downt.rns,and increasing t.x compliance cost..

关键词： Self-employed t.xpayers Slippery slope framework Volunt.ry t.x compliance Enforced t.x compliance t.x evasion

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