Testing the Assumptions of Slippery Slope Framework on Tax Compliance: Evidence from Nigerian SMEs
This paper integrates the assumptions of the Slippery Slope Framework in explaining the tax compliance of small and medium enterprises. This study tests these assumptions in relation to SMEs taxpayers to further reestablish the applicability of the framework with different kinds of taxpayers. Partia...
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| Format: | Article |
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De La Salle University
2018
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| _version_ | 1825804962629681152 |
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| author | Ayuba, Augustine Saad, Natrah Zainal Affrin, Zaimah |
| author_facet | Ayuba, Augustine Saad, Natrah Zainal Affrin, Zaimah |
| author_sort | Ayuba, Augustine |
| collection | UUM |
| description | This paper integrates the assumptions of the Slippery Slope Framework in explaining the tax compliance of small and medium enterprises. This study tests these assumptions in relation to SMEs taxpayers to further reestablish the applicability of the framework with different kinds of taxpayers. Partial Least Squares Structural Equation Modeling (PLS - SEM) further supported the framework in analyzing the data of this study. The findings reveal that perceived corruption along with perceived service orientation strongly interact each other in expounding the paradox surrounding tax compliance. |
| first_indexed | 2024-07-04T06:24:11Z |
| format | Article |
| id | uum-23654 |
| institution | Universiti Utara Malaysia |
| last_indexed | 2024-07-04T06:24:11Z |
| publishDate | 2018 |
| publisher | De La Salle University |
| record_format | eprints |
| spelling | uum-236542018-03-15T01:35:17Z https://repo.uum.edu.my/id/eprint/23654/ Testing the Assumptions of Slippery Slope Framework on Tax Compliance: Evidence from Nigerian SMEs Ayuba, Augustine Saad, Natrah Zainal Affrin, Zaimah HJ Public Finance This paper integrates the assumptions of the Slippery Slope Framework in explaining the tax compliance of small and medium enterprises. This study tests these assumptions in relation to SMEs taxpayers to further reestablish the applicability of the framework with different kinds of taxpayers. Partial Least Squares Structural Equation Modeling (PLS - SEM) further supported the framework in analyzing the data of this study. The findings reveal that perceived corruption along with perceived service orientation strongly interact each other in expounding the paradox surrounding tax compliance. De La Salle University 2018 Article PeerReviewed Ayuba, Augustine and Saad, Natrah and Zainal Affrin, Zaimah (2018) Testing the Assumptions of Slippery Slope Framework on Tax Compliance: Evidence from Nigerian SMEs. DLSU Business & Economics Review, 27 (2). pp. 166-178. ISSN 0116-7111 https://ejournals.ph/article.php?id=11957 |
| spellingShingle | HJ Public Finance Ayuba, Augustine Saad, Natrah Zainal Affrin, Zaimah Testing the Assumptions of Slippery Slope Framework on Tax Compliance: Evidence from Nigerian SMEs |
| title | Testing the Assumptions of Slippery Slope Framework on Tax Compliance: Evidence from Nigerian SMEs |
| title_full | Testing the Assumptions of Slippery Slope Framework on Tax Compliance: Evidence from Nigerian SMEs |
| title_fullStr | Testing the Assumptions of Slippery Slope Framework on Tax Compliance: Evidence from Nigerian SMEs |
| title_full_unstemmed | Testing the Assumptions of Slippery Slope Framework on Tax Compliance: Evidence from Nigerian SMEs |
| title_short | Testing the Assumptions of Slippery Slope Framework on Tax Compliance: Evidence from Nigerian SMEs |
| title_sort | testing the assumptions of slippery slope framework on tax compliance evidence from nigerian smes |
| topic | HJ Public Finance |
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