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

38 Pages Posted: 21 Feb 2019

See all articles by Mardhiah Mardhiah

Mardhiah Mardhiah

University of Canberra

Riyana Miranti

University of Canberra

Robert Tanton

University of Canberra

Date Written: 2019

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.

Keywords: trust, power, tax compliance, voluntary compliance, enforced compliance

JEL Classification: H260

Suggested Citation

Mardhiah, Mardhiah and Miranti, Riyana and Tanton, Robert, The Slippery Slope Framework: Extending the Analysis by Investigating Factors Affecting Trust and Power (2019). CESifo Working Paper No. 7494, Available at SSRN: https://ssrn.com/abstract=3338850

Mardhiah Mardhiah (Contact Author)

University of Canberra ( email )

Canberra, Australian Capital Territory 2601
Australia

Riyana Miranti

University of Canberra ( email )

Canberra, Australian Capital Territory 2601
Australia

Robert Tanton

University of Canberra ( email )

Canberra, Australian Capital Territory 2601
Australia

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