, an alternative social actor approach has emerged viewing participation to result from a lack of vertical trust (i ….e., their norms, values and beliefs are not in symmetry with the laws and regulations) and horizontal trust (i.e., they believe … detection, but a strong significant association with both the level of vertical and horizontal trust. Those who perceive a …

endeavor as a product of a lack of vertical trust (in government) and horizontal trust (in others) and pursued trust … trust, with a greater likelihood of participation in informal self-employment when there is lower vertical and horizontal … trust. Practical implications: The outcome is a call for state authorities to shift away from the use of repressive policy …

of tax effort across countries. In addition views regarding the quality of institutions, the cost-benefit analysis on the …