Williams, Colin C. - In: Administrative Sciences : open access journal 10 (2020) 3/43, pp. 1-15
social actors who engage in tax non-compliance when there is a lack of vertical trust (in governments) and horizontal trust … level of penalties and risk of detection, it is significantly associated with the level of vertical and horizontal trust …, with participation in tax non-compliance increasing with lower vertical and horizontal trust. The implications for theory …