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Apr 10, 2023 · The slippery slope framework (SSF) has been introduced to address the need to combine the use of economic and socio-psychological tax compliance factors (Kirchler, Hoelzl, and Wahl 2008).
Feb 1, 2014 · In this paper, the slippery slope framework is formalized by assuming two groups of taxpayers: compliance-minded and evasion-minded persons. Defining reaction functions for persons of both groups with respect to coercive and persuasive power instruments of tax authorities, the typical slippery slope picture emerges that characterises the ...
The “slippery slope” framework assumes that economic determinants of tax behavior represent authorities’ power, which leads to enforced tax compliance. On the other hand,...
Apr 1, 2008 · The ''slippery slope'' framework: enforced tax compliance and voluntary tax compliance depending on the power of the authorities and trust in the authorities. …
Apr 1, 2008 · The “slippery slope” framework: enforced tax compliance and voluntary tax compliance depending on the power of the authorities and trust in the authorities. We start the description of the characteristics of the framework in the front corner of Fig. 1 .
Mar 8, 2019 · The slippery slope framework model, devised by Kirchler and applied in research conducted by Wahl et al. , connects both paradigms indicated above within a single framework (Alm et al. 2012a). The model recognizes the existence of an interrelationship between authorities and taxpayers.
Feb 1, 2014 · Trust, Power, and Tax Risk into the “Slippery Slope”: A Corporate Tax Compliance Model. (1) Background: There are still few studies that discuss corporate tax risk, especially those related to tax compliance and the Slippery Slope Framework. Meanwhile, in practice, tax risk, which is….
