Application of the slippery slope framework: an analysis of the compliance behaviour among Uganda's corporate small and medium enterprises
We examine the role of trust in authorities on voluntary compliance, the power of authorities on enforced compliance and the interaction of legitimate power and trust on voluntary compliance among small and medium enterprises (SMEs) in Uganda. Findings from 386 SME managers provide significant suppo...
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Published in | eJournal of tax research Vol. 22; no. 1; pp. 149 - 172 |
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Main Authors | , , |
Format | Journal Article |
Language | English |
Published |
Sydney
University of New South Wales
01.06.2024
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Subjects | |
Online Access | Get full text |
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Summary: | We examine the role of trust in authorities on voluntary compliance, the power of authorities on enforced compliance and the interaction of legitimate power and trust on voluntary compliance among small and medium enterprises (SMEs) in Uganda. Findings from 386 SME managers provide significant support for the slippery slope framework (SSF) assertions. Coercive power indirectly affects enforced compliance through legitimate power. However, tax fairness can positively affect voluntary tax compliance when there is trust. The interaction between legitimate power and trust shapes voluntary compliance. Lastly, social-psychological factors contribute more to tax compliance. This study contributes to the understanding of the SFF in explaining tax compliance among SME firms. |
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ISSN: | 1448-2398 |