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首页> 外文期刊>Economics of governance >Testing the 'slippery slope framework' among self-employed taxpayers
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Testing the 'slippery slope framework' among self-employed taxpayers

机译：在自雇纳税人中测试“滑坡框架”

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摘要

The "slippery slope framework" suggests voluntary and enforced compliance as the two motivations underlying tax compliance behavior. Using questionnaire data based on a sample of 476 self-employed taxpayers we show that perceptions of procedural and distributive justice predict voluntary compliance, and trust in authorities mediates this observed relation. In addition, the relation between retributive justice, i.e. the perceived fairness with regard to the sanctioning of tax evaders, and enforced compliance was mediated by power, just as the relation between perceived deterrence of authorities' enforcement strategies and enforced compliance. With regard to both retributive justice and deterrence also a mediational effect of trust on the relation to voluntary compliance was identified. Furthermore, voluntary and enforced compliance were related to perceived social norms, but these relations were neither mediated by trust nor power. Our findings are of particular relevance since the literature identifies self-employed taxpayers as evading considerably more taxes than employees and therefore they are an important audience for interventions to raise tax compliance.
机译：“滑坡框架”建议自愿和强制遵守是作为遵守税收行为的两个动机。使用基于476个自雇纳税人样本的问卷调查数据，我们表明，对程序正义和分配正义的理解预示了自愿遵守，并且对当局的信任介导了这种观察到的关系。此外，分配性司法之间的关系，即在制裁逃税者方面的公认公平性与强制遵守之间的关系，是由权力来调解的，就像在当局威慑力量的执法策略和强制遵守之间的关系一样。关于分配正义和威慑，还确定了信任对与自愿遵守的关系的中介作用。此外，自愿的和强制的遵从与感知到的社会规范有关，但是这些关系既不是由信任也没有权力调节的。我们的发现具有特殊意义，因为文献确定自雇纳税人比雇员逃税要多得多，因此，他们是提高税收合规性干预措施的重要听众。

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