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Slippery Slope Framework

According to the Slippery Slope Framework (SSF; Kirchler, 2007; Kirchler et al., 2008), both power and trust increase tax compliance. However, the derived quality of compliance differs.

Power is assumed to be strongly related to an antagonistic interaction climate, causing enforced tax compliance. An antagonistic interaction climate is characterized by tax authorities perceiving taxpayers as “robbers” motivated to evade whenever the opportunity arises. Taxpayers, on the other hand, feel persecuted by the authorities, perceived as “cops”, and search for possibilities to escape the pressure to obey.

Contrary to power, trust is assumed to strongly relate to a synergistic climate, causing voluntary tax compliance. If authorities are perceived as engaged for the good of the society, taxpayers are willing to cooperate by contributing their share to the community.

 

Figure 1: The Slippery Slope Framework (Kirchler et al., 2008)

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