The need for capital market in a market economy can not be questioned. The capital market belongs to nowadays reality, its main objectives are related to capital mobility, based on the principle of economic efficiency and minimizing risk associated with investment and related to financing...

In this paper we investigate the most important studies concerning the factors which shape tax compliance behavior with the aim of understanding how these factors could be used by tax authorities as tools for increasing public proceedings. In order to do that, we first summarize the most...

Tax literature acknowledges that trust in authorities and power of authorities, as grassroots dimensions of the “slippery slope framework ”, influence compliance behavior. The present material assesses the framework ’s main dimensions in the case of the Mediterranean tax climate (i.e.,...

By means of an extensive methodological apparatus including analysis of chain base indexes, comparisons, syntheses and case studies, literature review of scientific articles, books or official documents released by international organizations and national agencies, viz. World Bank, OECD, Tax...

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...

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...