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Trust and power as determinants of tax compliance across 44 nations

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dc.contributor.author Batrancea, Larissa
dc.contributor.author Nichita, Anca
dc.contributor.author Olsen, Jerome
dc.contributor.author Kogler, Christoph
dc.contributor.author Kirchler, Erich
dc.contributor.author Hoelzl, Erik
dc.contributor.author Weiss, Avi
dc.contributor.author Torgler, Benno
dc.contributor.author Fooken, Jonas
dc.contributor.author Fuller, Joanne
dc.contributor.author Schaffner, Markus
dc.contributor.author Banuri, Sheheryar
dc.contributor.author Hassanein, Medhat
dc.contributor.author Alarcón García, Gloria
dc.contributor.author Aldemir, Ceyhan
dc.contributor.author Apostol, Oana
dc.contributor.author Bank Weinberg, Diana
dc.contributor.author Batrancea, Ioan
dc.contributor.author Belianin, Alexis
dc.contributor.author Bello Gómez, Felipe de Jesús
dc.contributor.author Briguglio, Marie
dc.contributor.author Dermol, Valerij
dc.contributor.author Doyle, Elaine
dc.contributor.author Gcabo, Rebone
dc.contributor.author Gong, Binglin
dc.contributor.author Ennya, Sara
dc.contributor.author Essel-Anderson, Anthony
dc.contributor.author Frecknall-Hughes, Jane
dc.contributor.author Hasanain, Ali
dc.contributor.author Hizen, Yoichi
dc.contributor.author Huber, Odilo
dc.contributor.author Kaplanoglou, Georgia
dc.contributor.author Kudła, Janusz
dc.contributor.author Lemoine, Jérémy E.
dc.contributor.author Leurcharusmee, Supanika
dc.contributor.author Matthiasson, Thorolfur
dc.contributor.author Mehta, Sanjeev
dc.contributor.author Min, Sejin
dc.contributor.author Naufal, George
dc.contributor.author Niskanen, Mervi
dc.contributor.author Nordblom, Katarina
dc.contributor.author Öztürk, Engin Bağ ı ş
dc.contributor.author Pacheco, Luis
dc.contributor.author Pántya, József
dc.contributor.author Rapanos, Vassilis
dc.contributor.author Roland-Lévy, Christine
dc.contributor.author Roux-Cesar, Ana Maria
dc.contributor.author Salamzadeh, Aidin
dc.contributor.author Savadori, Lucia
dc.contributor.author Schei, Vidar
dc.contributor.author Sharma, Manoj
dc.contributor.author Summers, Barbara
dc.contributor.author Suriya, Komsan
dc.contributor.author Tran, Quoc
dc.contributor.author Villegas-Palacio, Clara
dc.contributor.author Visser, Martine
dc.contributor.author Xia, Chun
dc.contributor.author Yi, Sunghwan
dc.contributor.author Zukauskas, Sarunas
dc.date.accessioned 2021-05-20T10:48:44Z
dc.date.available 2021-05-20T10:48:44Z
dc.date.issued 2019
dc.identifier.citation Batrancea L.;Nichita A.;Olsen J.;Kogler C.;Kirchler E.;Hoelzl E.;Weiss A.;Torgler B.;Fooken J.;Fuller J.;Schaffner M.;Banuri S.;Hassanein M.;Alarcón-García G.;Aldemir C.;Apostol O.;Bank Weinberg D.;Batrancea I.;Belianin A.;Bello Gómez F.;Briguglio M.;Dermol V.;Doyle E.;Gcabo R.;Gong B.;Ennya S.;Essel-Anderson A.;Frecknall-Hughes J.;Hasanain A.;Hizen Y.;Huber O.;Kaplanoglou G.;KudŠa J.;Lemoine J.;Leurcharusmee S.;Matthiasson T.;Mehta S.;Min S.;Naufal G.;Niskanen M.;Nordblom K.;à ztürk E.;Pacheco L.;Pántya J.;Rapanos V.;Roland-Lévy C.;Roux-Cesar A.;Salamzadeh A.;Savadori L.;Schei V.;Sharma M.;Summers B.;Suriya K.;Tran Q.;Villegas-Palacio C.;Visser M.;Xia C.;Yi S.;Zukauskas S. (2019) 'Trust and power as determinants of tax compliance across 44 nations'. Journal Of Economic Psychology, 74 . en_US
dc.identifier.issn 0167-4870
dc.identifier.uri http://hdl.handle.net/10344/10097
dc.description peer-reviewed en_US
dc.description.abstract 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. en_US
dc.language.iso eng en_US
dc.publisher Elsevier en_US
dc.relation.ispartofseries Journal of Economic Psychology;74, 102191
dc.rights This is the author’s version of a work that was accepted for publication in Journal of Economic Psychology . Changes resulting from the publishing process, such as peer review, editing, corrections, structural formatting, and other quality control mechanisms may not be reflected in this document. Changes may have been made to this work since it was submitted for publication. A definitive version was subsequently published inJournal of Economic Psychology, Volume 74, October 2019, 102191, https://doi.org/10.1016/j en_US
dc.subject 2960 en_US
dc.subject Power en_US
dc.subject Slippery slope framework en_US
dc.subject Tax compliance en_US
dc.subject Tax evasion en_US
dc.subject Trust en_US
dc.title Trust and power as determinants of tax compliance across 44 nations en_US
dc.type info:eu-repo/semantics/article en_US
dc.type.supercollection all_ul_research en_US
dc.type.supercollection ul_published_reviewed en_US
dc.date.updated 2021-05-20T08:10:00Z
dc.description.version ACCEPTED
dc.identifier.doi 10.1016/j.joep.2019.102191
dc.contributor.sponsor Department of Management, American University in Cairo en_US
dc.contributor.sponsor University of Hong Kong Seed Funding Programme en_US
dc.contributor.sponsor János Bolyai Research Scholarship of the Hungarian Academy of Sciences en_US
dc.contributor.sponsor Conselho Nacional de Desenvolvimento Científico e Tecnológico en_US
dc.relation.projectid GTC 31780 en_US
dc.relation.projectid 20111115948 en_US
dc.relation.projectid BO/01048/16/2 en_US
dc.relation.projectid 477668/2012-7 en_US
dc.rights.accessrights info:eu-repo/semantics/openAccess en_US
dc.internal.rssid 2927847
dc.internal.copyrightchecked Yes
dc.identifier.journaltitle Journal Of Economic Psychology
dc.description.status peer-reviewed


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