London Metropolitan University Research Institutes
 

From the "slippery slope framework" to "responsive regulation"

Author(s) Lemoine, J. & Roland-Lévy, C.  
Publisher London: CiCe  
Year 2012  
Editor P. Cunningham & N. Fretwell (eds.) Creating Communities: Local, National and Global  
Age group -  
Keywords/Abstract
Every citizen possesses rights as well as duties. Among these duties is the obligation to pay taxes. This study is in line with Kirchler's research on tax evasion (2007), as well as with Kirchler, Hoelzl and Wahl's work (2008) on the "slippery slope framework". The links between the power of authorities, the trust in authorities, and tax compliance are examined here. Our main goal is to test the "slippery slope framework's" assumptions on the tax compliance of French citizens. In order to test these hypotheses we consider four different scenarios in relation to the trust placed in authorities and the power of authorities (high trust/high power; high trust/low power; low trust/high power; low trust/low power). 320 participants were assigned to one of the four conditions; they read one of four scenarios and had to answer a questionnaire composed of 28 items. The interest of this study is threefold: it helps identify the tax compliance of individuals according to trust in authorities and the power of authorities; it helps identify whether this conformity is voluntary or forced; and, it should also enable us to apply, for those individuals who are not complying, an adapted answer. Taking into account Ayres and Braithwaite's (1992) and Braithwaite's (2007) research, it is fundamental to adapt the answer of authorities to the functions of beliefs and attitudes of taxpayers. This work, which aims to increase tax compliance, is applicable to numerous other contexts in which two conditions must be satisfied: individuals face an authority and the compliance "can be justified, not only in term of a legal framework, but also in term of a moral framework" (Braithwaite & Job, 2003). We can find these conditions in numerous other structures. Keywords: “slippery slope framework”, tax compliance, trust, power, authority
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