caa a22 4500 606210288 CHVBK 20210128101032.0 cr unu---uuuuu 210128e20150501xx s 000 0 eng 10.1007/s10101-015-0158-9 doi (NATIONALLICENCE)springer-10.1007/s10101-015-0158-9 Testing the "slippery slope framework” among self-employed taxpayers [Elektronische Daten] [Christoph Kogler, Stephan Muehlbacher, Erich Kirchler] The "slippery slope framework” suggests voluntary and enforced compliance as the two motivations underlying tax compliance behavior. Using questionnaire data based on a sample of 476 self-employed taxpayers we show that perceptions of procedural and distributive justice predict voluntary compliance, and trust in authorities mediates this observed relation. In addition, the relation between retributive justice, i.e. the perceived fairness with regard to the sanctioning of tax evaders, and enforced compliance was mediated by power, just as the relation between perceived deterrence of authorities' enforcement strategies and enforced compliance. With regard to both retributive justice and deterrence also a mediational effect of trust on the relation to voluntary compliance was identified. Furthermore, voluntary and enforced compliance were related to perceived social norms, but these relations were neither mediated by trust nor power. Our findings are of particular relevance since the literature identifies self-employed taxpayers as evading considerably more taxes than employees and therefore they are an important audience for interventions to raise tax compliance. Springer-Verlag Berlin Heidelberg, 2015 Tax compliance nationallicence Trust nationallicence Power nationallicence Fairness nationallicence Slippery slope framework nationallicence Self-employed nationallicence Kogler Christoph Faculty of Psychology, University of Vienna, Universitaetsstrasse 7, 1010, Vienna, Austria aut Muehlbacher Stephan Faculty of Psychology, University of Vienna, Universitaetsstrasse 7, 1010, Vienna, Austria aut Kirchler Erich Faculty of Psychology, University of Vienna, Universitaetsstrasse 7, 1010, Vienna, Austria aut Economics of Governance Springer Berlin Heidelberg 16/2(2015-05-01), 125-142 1435-6104 16:2<125 2015 16 10101 https://doi.org/10.1007/s10101-015-0158-9 text/html Onlinezugriff via DOI BK010053 XK010053 XK010000 Metadata rights reserved Springer special CC-BY-NC licence nationallicence 1 research-article jats NATIONALLICENCE NATIONALLICENCE NL-springer NATIONALLICENCE 856 40 https://doi.org/10.1007/s10101-015-0158-9 text/html Onlinezugriff via DOI NATIONALLICENCE 700 1- Kogler Christoph Faculty of Psychology, University of Vienna, Universitaetsstrasse 7, 1010, Vienna, Austria aut NATIONALLICENCE 700 1- Muehlbacher Stephan Faculty of Psychology, University of Vienna, Universitaetsstrasse 7, 1010, Vienna, Austria aut NATIONALLICENCE 700 1- Kirchler Erich Faculty of Psychology, University of Vienna, Universitaetsstrasse 7, 1010, Vienna, Austria aut NATIONALLICENCE 773 0- Economics of Governance Springer Berlin Heidelberg 16/2(2015-05-01), 125-142 1435-6104 16:2<125 2015 16 10101