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Testing the Slippery Slope Framework in the Scope of Fiscal Sociology: A Study on the Classification of Income Levels

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  • Rana DAYIOÄžLU ERUL

Abstract

The purpose of the study is testing the hypothesis of the slippery slope framework which is "power of authorities and trust in authorities explain tax compliance". Trust in authorities and power of authorities are the two main variables of the theory and in this study, other social, cultural and economic variables that affect tax compliance are included to measure the effects of socio economic variables on tax compliance. In the study, the countries are classified according to their income levels and the data for the period 2007-2017 are analyzed by panel data method. As a result, research suggests that power of authorities and trust in authorities have the most significant impact on tax compliance and additionally the study finds evidence for the assumptions of the slippery slope framework.

Suggested Citation

  • Rana DAYIOÄžLU ERUL, 2020. "Testing the Slippery Slope Framework in the Scope of Fiscal Sociology: A Study on the Classification of Income Levels," Fiscaoeconomia, Tubitak Ulakbim JournalPark (Dergipark), issue 1.
    • Handle: RePEc:fis:journl:200104
    DOI: 10.25295/fsecon.2020.01.004
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    References listed on IDEAS

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    2. Kastlunger, Barbara & Lozza, Edoardo & Kirchler, Erich & Schabmann, Alfred, 2013. "Powerful authorities and trusting citizens: The Slippery Slope Framework and tax compliance in Italy," Journal of Economic Psychology, Elsevier, vol. 34(C), pages 36-45.
    3. Kogler, Christoph & Batrancea, Larissa & Nichita, Anca & Pantya, Jozsef & Belianin, Alexis & Kirchler, Erich, 2013. "Trust and power as determinants of tax compliance: Testing the assumptions of the slippery slope framework in Austria, Hungary, Romania and Russia," Journal of Economic Psychology, Elsevier, vol. 34(C), pages 169-180.
    4. de Juan, Ana & Lasheras, Miguel A & Mayo, Rafaela, 1994. "Voluntary Tax Compliant Behavior of Spanish Income Tax Payers," Public Finance = Finances publiques, , vol. 49(Supplemen), pages 90-105.
    5. Fábio Pereira Silva & Reinaldo Guerreiro & Eduardo Flores, 2019. "Voluntary versus enforced tax compliance: the slippery slope framework in the Brazilian context," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), vol. 66(2), pages 147-180, June.
    6. Mardhiah Mardhiah & Riyana Miranti & Robert Tanton, 2019. "The Slippery Slope Framework: Extending the Analysis by Investigating Factors Affecting Trust and Power," CESifo Working Paper Series 7494, CESifo.
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    Keywords

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    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • Z13 - Other Special Topics - - Cultural Economics - - - Economic Sociology; Economic Anthropology; Language; Social and Economic Stratification

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