Deterrence and tax morale in the European Union

By Bruno S. Frey. Europaeum review, 2003

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Trust and power as determinants of tax compliance: Testing the assumptions of the slippery slope framework in Austria, Hungary, Romania and Russia (2013, background): “Frey (2003) argues that taxpayers are endowed with a considerable amount of civic virtue and tax morale, which shapes their tax compliance behavior when integrated in the general context of the relationship between taxpayers and tax authorities.”
The influence of religiosity on taxpayers’ compliance attitudes: Empirical evidence from a mixed-methods study in Malaysia (2014, background): “In point of fact, some of the studies of tax morale employed only one item to measure the level of tax morale in a society (for example: Frey, 2003, pp. 394-395; Torgler, 2006, p. 87).”
Enforced versus voluntary tax compliance: The "slippery slope" framework (2008, background): “Monitoring and surveillance may communicate distrust to the taxpayers and may even breed more distrust and resentment (Cialdini, 1996; Frey, 2003).”
Trust and power as determinants of tax compliance across 44 nations (2019, background): “However, relying too much on power, especially if not used properly to identify free riders, may be perceived as unjustifiable or even as a sign of distrust, resulting in resistance to the tax system and ultimately in noncompliance (e.g., Cialdini, 1996; Frey, 2003).”