Trust and power as determinants of tax compliance across 44 nations

Article

Batrancea, L., Nichita, A., Olsen, J., Kogler, C., Kirchler, E., Hoelzl, E., Weiss, A., Torgler, B., Fooken, J., Fuller, J., Schaffner, M., Banuri, S., Hassanein, M., Alarcón-García, G., Aldemir, C., Apostol, O., Bank Weinberg, D., Batrancea, I., Belianin, A., de Jesús Bello Gómez, F., Briguglio, M., Dermol, V., Doyle, E., Gcabo, R., Gong, B., Ennya, S., Essel-Anderson, A., Frecknall-Hughes, J., Hasanain, A., Hizen, Y., Huber, O., Kaplanoglou, G., Kudła, J., Lemoine, J., Leurcharusmee, S., Matthiasson, T., Mehta, S., Min, S., Naufal, G., Niskanen, M., Nordblom, K., Bağ ı ş Öztürk, E., Pacheco, L., Rapanos, V., Roland-Lévy, C., Maria Roux-Cesar, A., Salamzadeh, A., Savadori, L., Schei, V., Sharma, M., Summers, B., Suriya, K., Tran, Q., Villegas-Palacio, C., Visser, M., Xia, C., Yi, S. and Zukauskas, S. 2019. Trust and power as determinants of tax compliance across 44 nations. Journal of Economic Psychology. 74 (Art. 102191). https://doi.org/10.1016/j.joep.2019.102191
AuthorsBatrancea, L., Nichita, A., Olsen, J., Kogler, C., Kirchler, E., Hoelzl, E., Weiss, A., Torgler, B., Fooken, J., Fuller, J., Schaffner, M., Banuri, S., Hassanein, M., Alarcón-García, G., Aldemir, C., Apostol, O., Bank Weinberg, D., Batrancea, I., Belianin, A., de Jesús Bello Gómez, F., Briguglio, M., Dermol, V., Doyle, E., Gcabo, R., Gong, B., Ennya, S., Essel-Anderson, A., Frecknall-Hughes, J., Hasanain, A., Hizen, Y., Huber, O., Kaplanoglou, G., Kudła, J., Lemoine, J., Leurcharusmee, S., Matthiasson, T., Mehta, S., Min, S., Naufal, G., Niskanen, M., Nordblom, K., Bağ ı ş Öztürk, E., Pacheco, L., Rapanos, V., Roland-Lévy, C., Maria Roux-Cesar, A., Salamzadeh, A., Savadori, L., Schei, V., Sharma, M., Summers, B., Suriya, K., Tran, Q., Villegas-Palacio, C., Visser, M., Xia, C., Yi, S. and Zukauskas, S.
Abstract

The slippery slope framework of tax compliance emphasizes the importance of trust in authorities as a substantial determinant of tax compliance alongside traditional enforcement tools like audits and fines. Using data from an experimental scenario study in 44 nations from five continents (N = 14,509), we find that trust in authorities and power of authorities, as defined in the slippery slope framework, increase tax compliance intentions and mitigate intended tax evasion across societies that differ in economic, sociodemographic, political, and cultural backgrounds. We also show that trust and power foster compliance through different channels: trusted authorities (those perceived as benevolent and enhancing the common good) register the highest voluntary compliance, while powerful authorities (those perceived as effectively controlling evasion) register the highest enforced compliance. In contrast to some previous studies, the results suggest that trust and power are not fully complementary, as indicated by a negative interaction effect. Despite some between-country variations, trust and power are identified as important determinants of tax compliance across all nations. These findings have clear implications for authorities across the globe that need to choose best practices for tax collection.

JournalJournal of Economic Psychology
Journal citation74 (Art. 102191)
ISSN0167-4870
Year2019
PublisherElsevier
Accepted author manuscript
License
File Access Level
Anyone
Digital Object Identifier (DOI)https://doi.org/10.1016/j.joep.2019.102191
Web address (URL)https://doi.org/10.1016/j.joep.2019.102191
Publication dates
Online16 Jul 2019
Publication process dates
Accepted11 Jul 2019
Deposited22 Jul 2019
FunderBabes-Bolyai University
University of Hong Kong
János Bolyai Research Scholarship of the Hungarian Academy of Sciences
Conselho Nacional de Desenvolvimento Científico e Tecnológico
Riksbankens Jubilensfond
Copyright holder© 2019 Elsevier.
Permalink -

https://repository.uel.ac.uk/item/86x64

Log in to edit

Download files

Accepted author manuscript
1-s2.0-S0167487019301746-main.pdf
License: CC BY-NC-ND 4.0
File access level: Anyone

  • 450
    total views
  • 127
    total downloads
  • 7
    views this month
  • 0
    downloads this month

Export as

Related outputs

Introducing and validating a single-item measure of identity leadership: The visual identity leadership scale (VILS)
Steffens, N. K., Tatachari, S., Haslam, S. A., Wilson-Lemoine, J. E., Maskor, M., van Dick, R., Kratzer, B. E., Christensen, J. and Kerschreiter, R. 2024. Introducing and validating a single-item measure of identity leadership: The visual identity leadership scale (VILS). British Journal of Social Psychology. In Press. https://doi.org/10.1111/bjso.12744
Political Leaders' Identity Leadership and Civic Citizenship Behavior: The Mediating Role of Trust in Fellow Citizens and the Moderating Role of Economic Inequality
Monzani, L., Bibic, K., Haslam, S. A., Kerschreiter, R., Wilson-Lemoine, J. E., Steffens, N. K., Akfirat, S. A., Ballada, C. J. A., Bazarov, T., Aruta, J. J. B. R., Avanzi, L., Bunjak, A., Černe, M., Edelmann, C. M., Epitropaki, O., Fransen, K., García-Ael, C., Giessner, S., Gleibs, I., Godlewska-Werner, D., Kark, R., Gonzalez, A. L., Lam, H., Lupina-Wegener, A., Markovits, Y., Maskor, M., Alonso, F. J. M., Leon, J. A. M., Neves, P., Pauknerová, D., Retowski, S., Roland-Lévy, C., Samekin, A., Sekiguchi, T., Story, J., Stouten, J., Sultanova, L., Tatachari, S., van Bunderen, L., Van Dijk, D., I Wong, S. and van Dick, R. 2024. Political Leaders' Identity Leadership and Civic Citizenship Behavior: The Mediating Role of Trust in Fellow Citizens and the Moderating Role of Economic Inequality. Political Psychology. In Press. https://doi.org/10.1111/pops.12952
Life satisfaction in Europe and Iran: the role of self-esteem, gender identification and ambivalent sexism
Rollero, C., Czepczor‑Bernat, K., Fedi, A., Boza, M., Brytek‑Matera, A., Lemoine, J., Sahlan, R. N., Wilson, E., De Piccoli, N. and Gattino, S. 2023. Life satisfaction in Europe and Iran: the role of self-esteem, gender identification and ambivalent sexism. Current Psychology. 42, p. 23541–23554. https://doi.org/10.1007/s12144-022-03381-8
Innovation Across Cultures: Connecting Leadership, Identification, and Creative Behavior in Organizations
Bracht, E. M., Monzani, L., Boer, D., Haslam, S. A., Kerschreiter, R., Lemoine, J., Steffens, N. K., Akfirat, S. A., Avanzi, L., Barghi, B., Dumont, K., Edelmann, C. M., Epitropaki, O., Fransen, K., Giessner, S., Gleibs, I. H., González, R., González, A. L., Lipponen, J., Markovits, Y., Molero, F., Moriano, J. A., Neves, P., Orosz, G., Roland-Lévy, C., Schuh, S., Sekiguchi, T., Song, L. J., Story, J. S. P., Stouten, J., Tatachari, S., Valdenegro, D., van Bunderen, L., Vörös, V., Wong, S. I., Youssef, F., Zhang, X. and van Dick, R. 2023. Innovation Across Cultures: Connecting Leadership, Identification, and Creative Behavior in Organizations. Applied Psychology. 72 (1), pp. 348-388. https://doi.org/10.1111/apps.12381
Generalizability, Replicability, and New Insights Derived From Registered Reports Within Understudied Populations: Introduction to the Special Issue
Edelsbrunner, P. A., Ruggeri, K., Damnjanović, K., Greiff, S., Lemoine, J. E. and Ziegler, M. 2022. Generalizability, Replicability, and New Insights Derived From Registered Reports Within Understudied Populations: Introduction to the Special Issue. European Journal of Psychological Assessment. 38 (6), pp. 427-431. https://doi.org/10.1027/1015-5759/a000743
Identity leadership, Employee burnout and the mediating role of team identification: evidence from the Global Identity Leadership Development Project
van Dick, R., Cordes, B. L., Lemoine, J. E., Steffens, N. K., Haslam, S. A., Akfirat, S. A., Ballada, C. J. A., Bazarov, T., Aruta, J. J. B. R., Avanzi, L., Bodla, A. A., Bunjak, A., Černe, M., Dumont, K. B., Edelmann, C. M., Epitropaki, O., Fransen, K., García-Ael, C., Giessner, S., Gleibs, I. H., Godlewska-Werner, D., González, R., Kark, R., Laguia Gonzalez, A., Lam, H., Lipponen, J., Lupina-Wegener, A., Markovits, Y., Maskor, M., Molero, F., Monzani, L., Moriano Leon, J. A., Neves, P., Orosz, G., Pandey, D., Retowski, S., Roland-Lévy, C., Samekin, A., Schuh, S., Sekiguchi, T., Song, L. J., Story, J., Stouten, J., Sultanova, L., Tatachari, S., Valdenegro, D., van Bunderen, L., Van Dijk, D., Wong, S.I., Youssef, F., Zhang, X.-a. and Kerschreiter, R. 2021. Identity leadership, Employee burnout and the mediating role of team identification: evidence from the Global Identity Leadership Development Project. International Journal of Environmental Research and Public Health. 18 (22), p. 12081. https://doi.org/10.3390/ijerph182212081
Pleasure, meaning or spirituality: Cross-cultural differences in orientations to happiness across 12 countries
Gaston-Breton, C., Lemoine, J. E., Voyer, B. G. and Kastanakis, M. N. 2021. Pleasure, meaning or spirituality: Cross-cultural differences in orientations to happiness across 12 countries. Journal of Business Research. 134, pp. 1-12. https://doi.org/10.1016/j.jbusres.2021.05.013
Advanced Research Training Seminars 2018: A new ARTS model
Griffith, R., Lemoine, J., Caylor, J. R., Bigerton, K. and Milosevic, M. 2019. Advanced Research Training Seminars 2018: A new ARTS model. Applied Psychology Around the World. 1 (1), pp. 4-6.
Are taxpayers, who pay their taxes, all cooperative citizens?
Lemoine, J. and Roland-Levy, Christine 2013. Are taxpayers, who pay their taxes, all cooperative citizens? Citizenship Teaching & Learning. 8 (2), pp. 195-213. https://doi.org/10.1386/ctl.8.2.195_1
Health and well-being at work: The hospital context
Roland-Lévy, C., Lemoine, J. and Jeoffrion, C. 2014. Health and well-being at work: The hospital context. Revue Européenne de Psychologie Appliquée/European Review of Applied Psychology. 64 (2), pp. 53-62. https://doi.org/10.1016/j.erap.2014.01.002
Financial Threat during the Economic Crisis: Connections with the Social Representation of the Economic Crisis and the Willingness to Act
Lemoine, J., Darriet, Elisa, Kmiec, Ruxanda and Roland-Lévy, Christine 2016. Financial Threat during the Economic Crisis: Connections with the Social Representation of the Economic Crisis and the Willingness to Act. International Review of Social Psychology. 29 (1), pp. 113-126. https://doi.org/10.5334/irsp.84
Characterization of controlled gamblers and pathological gamblers using the social representation theory
Lemoine, J., Kmiec, R. and Roland-Lévy, C. 2016. Characterization of controlled gamblers and pathological gamblers using the social representation theory. Revue Européenne de Psychologie Appliquée. 67 (1), pp. 13-23. https://doi.org/10.1016/j.erap.2016.12.002
The effect of the presence of an audience on risk-taking while gambling: the social shield
Lemoine, J. and Roland-Lévy, Christine 2017. The effect of the presence of an audience on risk-taking while gambling: the social shield. Social Influence. 12 (2-3), pp. 101-114. https://doi.org/10.1080/15534510.2017.1373697
Contribution d’une catégorisation des RPS à la prédiction du stress et du burnout (ou du mal-être au travail) des soignants
Lemoine, J., Roland-Lévy, C., Zaghouani, I. and Deschamps, F. 2017. Contribution d’une catégorisation des RPS à la prédiction du stress et du burnout (ou du mal-être au travail) des soignants. Psychologie du Travail et des Organisations. 23 (4), pp. 292-307. https://doi.org/10.1016/j.pto.2017.08.005
Factor structure and psychometric properties of the Body Appreciation Scale-2 among adolescents and young adults in Danish, Portuguese, and Swedish
Lemoine, J., Konradsen, H., Lunde Jensen, A., Roland-Lévy, C., Ny, P., Khalaf, A. and Torres, S. 2018. Factor structure and psychometric properties of the Body Appreciation Scale-2 among adolescents and young adults in Danish, Portuguese, and Swedish. Body Image. 26, pp. 1-9. https://doi.org/10.1016/j.bodyim.2018.04.004
The Power of Choice: A Study Protocol on How Identity Leadership Fosters Commitment Toward the Organization
Mascarenhas, Mafalda F., Dübbers, Felix, Hoszowska, Magdalena, Köseoğlu, Aylin, Karakasheva, Ralitsa, Topal, Ayse B., Izydorczyk, David and Lemoine, J. 2018. The Power of Choice: A Study Protocol on How Identity Leadership Fosters Commitment Toward the Organization. Frontiers in Psychology. 9, p. Art. 1677. https://doi.org/10.3389/fpsyg.2018.01677
Identity leadership going global: Validation of the Identity Leadership Inventory across 20 countries
van Dick, Rolf, Lemoine, J., Steffens, Niklas K., Kerschreiter, Rudolf, Akfirat, Serap Arslan, Avanzi, Lorenzo, Dumont, Kitty, Epitropaki, Olga, Fransen, Katrien, Giessner, Steffen, González, Roberto, Kark, Ronit, Lipponen, Jukka, Markovits, Yannis, Monzani, Lucas, Orosz, Gábor, Pandey, Diwakar, Roland-Lévy, Christine, Schuh, Sebastian, Sekiguchi, Tomoki, Song, Lynda Jiwen, Stouten, Jeroen, Tatachari, Srinivasan, Valdenegro, Daniel, van Bunderen, Lisanne, Vörös, Viktor, Wong, Sut I., Zhang, Xin-an and Haslam, S. Alexander 2018. Identity leadership going global: Validation of the Identity Leadership Inventory across 20 countries. Journal of Occupational and Organizational Psychology. 91 (4), pp. 697-728. https://doi.org/10.1111/joop.12223
How is the economic crisis socially assessed?
Roland-Lévy, Christine, Kmiec, Ruxanda and Lemoine, J. 2016. How is the economic crisis socially assessed? Social Science Information. 55 (2), pp. 235-254. https://doi.org/10.1177/0539018416629228