Trust and power as predictors of tax compliance: Global evidence
Slippery Slope Framework has attracted exceptional attention from researchers in economic psychology and taxation field through validation by renowned scholars via variety of surveys and experimental designs. However, application of cross-sectional analysis in validating the framework has been scant...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Center of Sociological Research
2019
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| Online Access: | https://repo.uum.edu.my/id/eprint/28716/1/ES%2012%2002%202019%20192-204.pdf |
| _version_ | 1825805849761677312 |
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| author | Mas’ud, Abdulsalam Abd Manaf, Nor Aziah Saad, Natrah |
| author_facet | Mas’ud, Abdulsalam Abd Manaf, Nor Aziah Saad, Natrah |
| author_sort | Mas’ud, Abdulsalam |
| collection | UUM |
| description | Slippery Slope Framework has attracted exceptional attention from researchers in economic psychology and taxation field through validation by renowned scholars via variety of surveys and experimental designs. However, application of cross-sectional analysis in validating the framework has been scant, the available studies being focused on a single continent only. This study aims to test the assumptions of “Slippery Slope Framework” through examination of the influence of trust in authorities and power of authorities on tax compliance globally. The sample of 158 countries was selected as of 2016. Data was analyzed through Ordinary Least Squares Regression Analysis. The results reveal that trust in authorities significantly influences tax compliance, but power of authorities does not. Additionally, the interaction effect of trust and power on tax compliance has not been established through this cross-country analysis. Practically, the results suggest that authorities should ensure judicious use of taxpayer monies in the provision of public goods and services, and also fairness and equity among taxpayers. Eventually, these will enhance trust and improve tax compliance. Theoretically, the study calls for disaggregation analyses where each continent will be studied individually for replication of these findings and establishing the interaction effect wherever possible. |
| first_indexed | 2024-07-04T06:38:57Z |
| format | Article |
| id | uum-28716 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T06:38:57Z |
| publishDate | 2019 |
| publisher | Center of Sociological Research |
| record_format | eprints |
| spelling | uum-287162022-07-05T08:30:31Z https://repo.uum.edu.my/id/eprint/28716/ Trust and power as predictors of tax compliance: Global evidence Mas’ud, Abdulsalam Abd Manaf, Nor Aziah Saad, Natrah HF5601 Accounting Slippery Slope Framework has attracted exceptional attention from researchers in economic psychology and taxation field through validation by renowned scholars via variety of surveys and experimental designs. However, application of cross-sectional analysis in validating the framework has been scant, the available studies being focused on a single continent only. This study aims to test the assumptions of “Slippery Slope Framework” through examination of the influence of trust in authorities and power of authorities on tax compliance globally. The sample of 158 countries was selected as of 2016. Data was analyzed through Ordinary Least Squares Regression Analysis. The results reveal that trust in authorities significantly influences tax compliance, but power of authorities does not. Additionally, the interaction effect of trust and power on tax compliance has not been established through this cross-country analysis. Practically, the results suggest that authorities should ensure judicious use of taxpayer monies in the provision of public goods and services, and also fairness and equity among taxpayers. Eventually, these will enhance trust and improve tax compliance. Theoretically, the study calls for disaggregation analyses where each continent will be studied individually for replication of these findings and establishing the interaction effect wherever possible. Center of Sociological Research 2019 Article PeerReviewed application/pdf en https://repo.uum.edu.my/id/eprint/28716/1/ES%2012%2002%202019%20192-204.pdf Mas’ud, Abdulsalam and Abd Manaf, Nor Aziah and Saad, Natrah (2019) Trust and power as predictors of tax compliance: Global evidence. Economics and Sociology, 12 (02). pp. 192-204. ISSN 2071789X https://www.economics-sociology.eu/?671,en_trust-and-power-as-predictors-to-tax-compliance-global-evidence |
| spellingShingle | HF5601 Accounting Mas’ud, Abdulsalam Abd Manaf, Nor Aziah Saad, Natrah Trust and power as predictors of tax compliance: Global evidence |
| title | Trust and power as predictors of tax compliance: Global evidence |
| title_full | Trust and power as predictors of tax compliance: Global evidence |
| title_fullStr | Trust and power as predictors of tax compliance: Global evidence |
| title_full_unstemmed | Trust and power as predictors of tax compliance: Global evidence |
| title_short | Trust and power as predictors of tax compliance: Global evidence |
| title_sort | trust and power as predictors of tax compliance global evidence |
| topic | HF5601 Accounting |
| url | https://repo.uum.edu.my/id/eprint/28716/1/ES%2012%2002%202019%20192-204.pdf |
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