Trust and power as determinants of tax compliance: Testing the assumptions of the slippery slope framework in Austria, Hungary, Romania and Russia

By Christoph Kogler, Larissa Margareta Batrancea, A. Nichita, József Pántya, Alexis Belianin, E. Kirchler. 2013

304 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics, Safety Research

View Paper: https://www.semanticscholar.org/paper/6ef5a5476d8361795ca23cf1995f879c27e8b7f1

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1. Fany Inasius

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Citations in the corpus

• WHAT MOTIVATES TAX COMPLIANCE? (2018, unknown): “norms: when individual trust in government is greater, enforcement tends to be more effective in deterring noncompliance (Guala and Mittone, 2010; Wahl, Kastlunger, and Kirchler, 2010; Kastlunger et al., 2013; Kogler et al., 2013; Karakostas and Zizzo, 2016).”
• Factors Influencing SME Tax Compliance: Evidence from Indonesia (2019, background): “Committed taxpayers must be supported by the authorities, whereas tax evaders should be prosecuted under the full rigor of the law (Kogler et al., 2013; Muehlbacher et al., 2011; Prinz, Muehlbacher, & Kirchler, 2014).”