Gangl Katharina, Hofmann Eva, Hartl Barbara, Berkics Mihály
Department of Economic and Social Psychology, University Goettingen, Göttingen, Germany.
Competence Center of Empirical Research Methods, WU Vienna University of Economics and Business, Vienna, Austria.
Policy Stud. 2019 Feb 11;41(1):98-111. doi: 10.1080/01442872.2019.1577375. eCollection 2020.
Tax authorities utilize a wide range of instruments to motivate honest taxpaying ranging from strict audits to fair procedures or personalized support, differing from country to country. However, little is known about how these different instruments and taxpayers' trust influence the generation of interaction climates between tax authorities and taxpayers, motivations to comply, and particularly, tax compliance. The present research examines the extended slippery slope framework (eSSF), which distinguishes tax authorities' instruments into different qualities of power of authority (coercive and legitimate) and trust in authorities (reason-based and implicit), to shed light on the effect of differences between power and trust. We test eSSF assumptions with survey data from taxpayers from three culturally different countries ( = 700) who also vary concerning their perceptions of power, trust, interaction climates, and tax motivations. Results support assumptions of the eSSF. Across all countries, the relation of coercive power and tax compliance was mediated by implicit trust. The connection from legitimate power to tax compliance is partially mediated by reason-based trust. The relationship between implicit trust and tax compliance is mediated by a confidence climate and committed cooperation. Theoretical and practical implications are discussed.
税务机关运用一系列广泛的手段来激励诚实纳税，从严格审计到公平程序或个性化支持，各国情况各不相同。然而，对于这些不同手段以及纳税人信任如何影响税务机关与纳税人之间互动氛围的形成、纳税动机，尤其是税收遵从，我们却知之甚少。本研究考察了扩展的滑坡框架（eSSF），该框架将税务机关的手段区分为不同性质的权威力量（强制力和合法性）以及对权威的信任（基于理性和隐性），以阐明权力与信任差异的影响。我们用来自三个文化不同国家（n = 700）纳税人的调查数据来检验eSSF假设，这些纳税人在对权力、信任、互动氛围和纳税动机的认知方面也存在差异。结果支持了eSSF的假设。在所有国家中，强制力与税收遵从之间的关系由隐性信任介导。从合法权力到税收遵从的联系部分由基于理性的信任介导。隐性信任与税收遵从之间通过信任氛围和承诺合作介导。本文讨论了理论和实践意义。
