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您的检索式：作者名="Anca Nichita"
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| 1 | A self-employed taxpayer experimental study on trust,power,and tax compliance in eleven countries显示文摘The slippery slope framework explains tax compliance along two main dimensions,trust in authorities and power of authorities,which influence taxpayers’compliance attitudes.Through frequentist and Bayesian analyses,we investigated the framework’s assumptions on a sample of 2786 self-employed taxpayers from eleven post-communist and non-post-communist countries doing business in five economic branches.After using scenarios that experimentally manipulated trust and power,our results confirmed the framework’s assumptions regarding the attitudes of the self-employed taxpayers;trust and power fostered intended tax compliance and diminished tax evasion,trust boosted voluntary tax compliance,whereas power increased enforced tax compliance.Additionally,self-employed taxpayers from post-communist countries reported higher intended tax compliance and lower tax evasion than those from non-post-communist countries.Our results offer tax authorities insights into how trust and power may contribute to obtaining and maintaining high tax compliance levels amid global economic challenges,downturns,and increasing tax compliance costs. | Larissa M.Batrancea Anca Nichita Ruggero De Agostini Fabricio Batista Narcizo Denis Forte Samuel de Paiva Neves Mamede Ana Maria Roux-Cesar Bozhidar Nedev LeošVitek József Pántya Aidin Salamzadeh Eleanya K.Nduka Janusz Kudła Mateusz Kopyt Luis Pacheco Isabel Maldonado Nsubili Isaga Serkan Benk Tamer Budak | 2022 | Financial Innovation2022，8，1： | 0 |
| 2 | Perceptions of trust and power are associated with tax compliance:A cross-cultural study显示文摘The slippery slope framework(SSF)of tax compliance postulates that taxpayers’compliance behaviour depends on the two dimensions:trust in authorities and power of authorities.In an attempt to overcome common-method biases,the present study tests the main assumptions of the SSF with a sample of 44 countries/regions.Country/region-level trust and power indices are calculated based on experimental data involving 14,509 participants and related to shadow economy estimates and–as an alternative indicator of non-compliance–corruption indices.The results indicate that both trust and power are negatively related to the size of the shadow economy and the extent of corruption.These results emphasise the importance of both SSF dimensions in combating tax evasion and counterproductive behaviour within a society in general. | Christoph Kogler Jerome Olsen Erich Kirchler Larissa M.Batrancea Anca Nichita | 2023 | Economic and Political Studies2023，11，3： | 0 |
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