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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Bibliographic Details
Published ineJournal of tax research Vol. 22; no. 1; pp. 149 - 172
Main Authors Tusubira, Festo Nyende, Onu, Diana, Oats, Lynne
Format Journal Article
LanguageEnglish
Published Sydney University of New South Wales 01.06.2024
Subjects
Compliance
Developing countries
Income taxes
Influence
LDCs
Literature reviews
Perceptions
Small & medium sized enterprises-SME
Tax evasion
Uganda
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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.
ISSN:1448-2398