Do trust and power moderate each other in relation to tax compliance?

被引：12

作者：

Mas'ud, Abdulsalam ^{[1
]}

Abd Manaf, Nor Aziah ^{[2
]}

Saad, Natrah ^{[2
]}

机构：

[1] Hussaini Adamu Fed Polytech, Kazaure, Nigeria

[2] Univ Utara Malaysia, Sintok 06010, Kedah, Malaysia

来源：

INTERNATIONAL CONFERENCE ON ACCOUNTING STUDIES 2014, ICAS 2014 | 2014年 / 164卷

关键词：

Trust; power; tax; compliance; AUTHORITIES; MORALE;

D O I：

10.1016/j.sbspro.2014.11.049

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

This paper examines the assumptions of the Slippery Slope Framework using cross-country data; an area which has been neglected since the emergence of the framework in 2008. Several studies in this area have tested the assumption of the framework using primary data collected through survey with students or real taxpayers as subjects. Hence, this study tests these assumptions using statistical data generated from an institutional database. The empirical result from our sample indicates that trust in and power of authorities strongly interacts in explaining tax compliance. (C) 2014 The Authors. Published by Elsevier Ltd.

引用

页码：49 / 54

页数：6