Belyanin Alexei
Trust and power as determinants of tax compliance across 44 nations [Electronic resource] / A. Belianin, L. Batrancea, A. Nichita, J. Olsen, C. Kogler and etc. // Journal of Econimic Psychology. – 2019. – Vol. 74. – URL: https://www.sciencedirect.com/science/article/pii/S0167487019301746 DOI: 10.1016/j.joep.2019.102191.
Publication Type:


DOI: 10.1016/j.joep.2019.102191

The slippery slope framework of tax compliance emphasizes the importance of trust in authorities as a substantial determinant of tax compliance alongside traditional enforcement tools like audits and fines. Using data from an experimental scenario study in 44 nations from five continents (N = 14,509), we find that trust in authorities and power of authorities, as defined in the slippery slope framework, increase tax compliance intentions and mitigate intended tax evasion across societies that differ in economic, sociodemographic, political, and cultural backgrounds. We also show that trust and power foster compliance through different channels: trusted authorities (those perceived as benevolent and enhancing the common good) register the highest voluntary compliance, while powerful authorities (those perceived as effectively controlling evasion) register the highest enforced compliance. In contrast to some previous studies, the results suggest that trust and power are not fully complementary, as indicated by a negative interaction effect. Despite some between-country variations, trust and power are identified as important determinants of tax compliance across all nations. These findings have clear implications for authorities across the globe that need to choose best practices for tax collection.


Keywords: Trust | Power | Slippery slope framework | Tax compliance | Tax evasion |



OTHER PUBLICATIONS ON THIS TOPIC

Belyanin Alexei, , , , ,
Trust and power as determinants of tax compliance: Testing the assumptions of the slippery slope framework in Austria, Hungary, Romania and Russia [Text] / A.V. Belianin, C. Kogler, L. Batrancea, A. Nichita, J. Pantya, E. Kirchler // Journal of Economic Psychology. – 2013. – V. 34. – February. – Ð.169 – 180.

Bubnova Natalia
Russia's Policy and International Cooperation: The Challenges and Opportunities of Soft Power // Velikaya A., Simons G. (eds.). Russia's Public Diplomacy: Evolution and Practice. SID book series. Palgrave Macmillan. 2020. P. 79-101. DOI 10.1007/978-3-030-12874-6_5.

Lunev Sergey, Shawlai Ellina
India as a Global Power: The Strategic Culture Problems // India Quarterly: A Journal of International Affairs. 2021. DOI 10.1177/09749284211047750. Vol. 77, Issue 4. – P. 525-541.

Stepanova Ekaterina
La Russie a-t-elle une "grande stratégie" au Moyen Orient? [Text] / E. Stepanova // Politique étrangère. – 2016. – ¹ 2. – P. 23 – 35.

Stepanova Ekaterina
Russia in the Middle East: Back to a “Grand Strategy” – or Enforcing Multilateralism? [Text] / E. Stepanova // Politique étrangère. – 2016. – ¹ 2. – P. 1 – 14

Labetskaya Ekaterina
Russia-EU: “Soft-Power Risks” in the Eurasian-Arctic Context. Mirovaya ekonomika i mezhdunarodnye otnosheniya, 2018, no 9, vol. 62, pp. 112-120

Anichkina Tatiyana
The future of US-Russian nuclear deterrence and arms control [Text] / T. Anichkina, A. Pezceli, N. Roth // Bulletin of the Atomic Scientists. – 2017. – Vol. 73. – No 4. – P. 271-278.

Starchak Maxim
Armenia’s nuclear industry: threats and challenges [Text] / M. Starchak // Central Asia and the Caucasus. – 2016. – Vol. 17. – ¹ 3. – P. 75 – 87.

Zagorskii Andrei
Le roi est mort, vive le roi? Die Zukunft der Rüstungskontrolle nach dem INF-Aus [Text] / A. Zagorskij // Osteuropa. – 2019. – Issue 1-2. – P. 79-87.

Pankova Ludmila, Gusarova Olga, Stefanovich Dmitry
International Cooperation in Space: Activities amid Great Power Competition // Russia in Global Affairs. 2021. Vol. 19, Issue 4. P. 97-117. DOI 10.31278/1810-6374-2021-19-4-97-117.

Semenenko Irina, Khaynatskaya Tatiana
Wellbeing Discourses in an Environment of “Unsustainable Development”: Bridging the Past and the Future // Herald of the Russian Academy of Sciences. 2022. Vol. 92, Issue Suppl. 7. P. S551–S563. DOI 10.1134/S101933162213007X.

Sinitsyn Mikhail
Foreign investments in Russia’s electric power industry.

Kapelyushnikov Rostislav , Gimpelson V., A. Lukyanova
Employment Protection Legislation in Russia: Regional Enforcement and Labour Market Outcomes / V. Gimpelson, R. Kapelyushnikov, A. Lukyanova // Comparative Economic Studies. – 2010. – V. 24. – Issue 3. – P. 611–636.

Schlaufer C., Pilkina Ì., Chalaya T., Khaynatskaya Tatiana, Voronova T., Pozhivotko A.
How do civil society organizations communicate in an authoritarian setting? A narrative analysis of the Russian waste management debate // Review of Policy Research. 2022. DOI 10.1111/ropr.12492. URL: https://onlinelibrary.wiley.com/doi/10.1111/ropr.12492. First published: 26.06.2022.

Kuznetsov Alexey
Framework for the Analysis of Geography of Transnational Corporations Investments Abroad. [Text] / A.V. Kuznetsov // Baltic Region = Baltijskij Region. – 2016. – ¹ 3. – P. 22 – 32.

Nikitina Elena
From applying panaceas to mastering complexity: Toward adaptive water governance in river basins / C. Pahl-Wostl, L. Lebel, C. Rnieper, E. Nikitina // Environmental Science & Policy. – 2012. – V. 23. – P. 24 –34.

Baranovsky Vladimir , Utkin Sergey
Europe as seen from Russia / V. Baranovsky, S. Utkin // Perspectives. – 2012. – V. 20. – Issue 2. – P. 63–82.

Bragina Elena
India – Africa: Trade and Investments in the 21st Century

Zagorskii Andrei
Neue deutsche Außenpolitik – Russische Sichtweisen [Text] / A. Zagorski // Zeitschrift für Außen- und Sicherheitspolitik. – 2015. – V. 8. – Suppl. 1. – S. 427 – 435.

Dezhina Irina
Policy framework to stimulate technological innovations in Russia / I. Dezhina // Journal of East-West business. – 2011. – V. 80. – ¹ 12. – P.90-100.
Related publications


Comments (0)

No comments

Add comment







First news
Institute News
27/11/2023

On November 27, 2023, the scientific-expert forum «Primakov Readings» started its work in Moscow. It is an annual international meeting of experts to discuss scenarios of the development of international relations, challenges in the sphere of international security, as well as new models of interaction of global political actors.

more...

27/11/2023

On November 27-28, 2023 the IX International Forum "Primakov Readings" will be held in Moscow at the World Trade Center. The theme of the Forum is "Postglobalization Horizons"

more...

Recently Published