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Tax Compliance by Trust and Power of Authorities
Stephan Muehlbacher,Erich Kirchler 한국국제경제학회 2010 International Economic Journal Vol.24 No.4
The following is a summary of Kirchler et al.'s (2008a) framework for tax compliance. The 'slippery slope' framework distinguishes two forms of compliance. Whereas voluntary compliance is driven by trust in tax authorities, enforced compliance depends on the power of authorities. It is assumed, however, that the interplay of trust and power is crucial for both forms of compliance. The framework serves as a guideline for tax research and tax policy.