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首页> 外文期刊>Policy Studies >The impact of powerful authorities and trustful taxpayers: evidence for the extended slippery slope framework from Austria, Finland, and Hungary
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The impact of powerful authorities and trustful taxpayers: evidence for the extended slippery slope framework from Austria, Finland, and Hungary

机译：强大的当局和信任纳税人的影响：奥地利，芬兰和匈牙利的延伸滑坡框架的证据

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摘要

Tax authorities utilize a wide range of instruments to motivate honest taxpaying ranging from strict audits to fair procedures or personalized support, differing from country to country. However, little is known about how these different instruments and taxpayers' trust influence the generation of interaction climates between tax authorities and taxpayers, motivations to comply, and particularly, tax compliance. The present research examines the extended slippery slope framework (eSSF), which distinguishes tax authorities' instruments into different qualities of power of authority (coercive and legitimate) and trust in authorities (reason-based and implicit), to shed light on the effect of differences between power and trust. We test eSSF assumptions with survey data from taxpayers from three culturally different countries (N = 700) who also vary concerning their perceptions of power, trust, interaction climates, and tax motivations. Results support assumptions of the eSSF. Across all countries, the relation of coercive power and tax compliance was mediated by implicit trust. The connection from legitimate power to tax compliance is partially mediated by reason-based trust The relationship between implicit trust and tax compliance is mediated by a confidence climate and committed cooperation. Theoretical and practical implications are discussed.
机译：税务机关利用各种仪器来激励诚实的纳税，从严格审核到公平程序或个性化支持，与国家不同。但是，关于这些不同的文书和纳税人的信任如何影响税务机关和纳税人之间的互动气候，遵守的动机，特别是税收遵守的互动气候。目前的研究审查了扩展的滑坡框架（ESSF），将税务机关的乐器区分开了权威权力的不同品质（强制性和合法），并在当局（基于原因和隐式）的信任，阐明了效果权力与信任之间的差异。我们测试ESSF假设与来自三个文化不同国家（n = 700）的纳税人的调查数据，他也各会有关他们对权力，信任，互动气候和税收动机的看法。结果支持ESSF的假设。遍布所有国家，强制权力和税务合规的关系是由隐性信托的介绍的。合法权力的联系是由基于原因的信任部分介导的，隐性信托与税务合规之间的关系是由信心环境和忠诚合作的介绍。讨论了理论和实践影响。

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  • 来源
    《Policy Studies》 |2020年第1期|98-111|共14页
  • 作者

    Katharina Gangl; Eva Hofmann; Barbara Hartl; Mihaly Berkics;

  • 作者单位

    Department of Economic and Social Psychology University Goettingen Goettingen Germany;

    Competence Center of Empirical Research Methods WU Vienna University of Economics and Business Vienna Austria;

    Competence Center of Empirical Research Methods WU Vienna University of Economics and Business Vienna Austria Institute of Organization Johannes Kepler University Linz Vienna Austria;

    lnstitute of Psychology ELTE Eoetvoes Lorand University Budapest Hungary;

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  • 原文格式 PDF
  • 正文语种 eng
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  • 关键词

    Tax compliance; tax evasion; trust; relationship climate;

    机译：税务合规;逃税;相信;关系气候;

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