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...

The Slippery Slope Framework of tax compliance postulates that citizens’ compliance depends on the power of the authorities to enforce compliance and/or trust in the authorities and voluntary cooperation. While trust is widely recognized as a strong determinant of cooperation, empirical...

In this paper, we present a new agent-based model for the simulation of tax compliance and tax evasion behavior (SIMULFIS). The main novelties of the model are the introduction of a "behavioral filter approach" to model tax decisions, the combination of a set of different mechanisms to produce...

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