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State of the art

Research on power and trust is manifold, and their relationship has also been examined, although less frequently.

Nevertheless, this research has seldom been carried over to the tax context; the Slippery Slope Framework (SSF; Kirchler, 2007; Kirchler, Hoelzl, & Wahl, 2008) is an exception predicting tax compliance from the interaction of power of authority and trust in authority and a very promising instrument to investigate tax behavior.


University of Vienna

Dr.-Karl-Lueger-Ring 1
1010 Vienna
T: +43-1-4277-0
University of Vienna | Universitätsring 1 | 1010 Vienna | T +43-1-4277-0