Trusts 2016

SMEs tax compliance: A matter of trust?

Source: Australian Tax Forum Journal Article

Published Date: 1 Oct 2016


The slippery slope framework1 suggests there are two main determinants of tax compliance: trust in tax authorities and the power of tax authorities. This study draws on this framework to investigate empirically the effect of trust in tax authority and the power of tax authority on taxpayers' compliance behaviour in New Zealand. In addition, the study also proposes to examine the effects of trust dimensions (trustworthiness, trust propensity and fairness).

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Trusts 2016

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