Behavior of tax payer: a further development of the slippery slope framework
Journal: PSIHOLOGÌÂ Ì SUSPÌLʹSTVO
Year: 2018

The paper is devoted to the slippery slope framework for modelling of tax compliance (Kirchler, Hoelzl, Wahl, 2008). The slippery slope framework assumes that tax payments are influenced by two key variables: trust and power. If both trust and power are at minimum level, tax payments are assumed to be low. When trust in authorities increases, tax payments are also assumed to increase. If power of tax authorities increases, tax payments are expect to increase as well. According to this paradigm v