In tax behavior research field, two dimensions compiling the “slippery slope framework ” are regarded as main drivers of compliance, i.e., perceived trust in authorities and perceived power of authorities. The former grasps citizens’ cognitions towards the efforts tax authorities render in...

В статье рассматриваются причины применения социологического подхода в процессе исследования налоговой культуры общества. Процесс налогообложения изучается...

In tax behavior research, “slippery slope” framework represents an important instrument of assessing compliance, based on its two dimensions: trust in authorities (citizens’ perceptions regarding authorities’ disposition to work for the sake, safety and benefit of people) and power of...