信任和权力是亚洲税收合规的决定因素:一项跨国分析

Abdulsalam Mas'ud, Nor Aziah Abdul Manaf, Natrah Saad
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引用次数: 2

摘要

研究目的:在“滑坡框架”出现之前,对税收合规影响因素的研究考虑了许多自变量。然而,该框架以一种简约的方式简化了税收合规模型,只有两个能够解释税收合规的独立变量。这些是对权威的信任和权威的力量。在本研究中,试图使用来自亚洲的较大样本的跨国数据来检验框架的假设。设计/方法/方法:生成来自41个亚洲国家的横断面数据,并通过普通最小二乘(OLS)回归分析进行分析。研究发现:从分析中发现,信任对被调查国家的税收合规有重大影响,而当局的权力在这方面被发现较弱。在抽样国家中,这两个变量在解释税收合规方面的相互作用也很弱。理论贡献/独创性:在理论上,本研究不仅支持“滑坡理论”,也支持社会交换理论,因为在社会交换契约中,纳税人纳税,中央政府提供公共产品和服务。信任扮演着重要的角色,因为纳税人希望得到回报。从业者/政策启示:该结果向41个亚洲国家的政策制定者强调,提高税收合规性需要当局的高度信任。纳税人寻求明智地使用纳税人的钱来执行国家需要的项目和服务。研究局限/启示:考虑其他因素,如信任和权力的前因,将有助于使用该框架解释税收合规。关键词:权力滑坡框架税收合规信托文章类型:研究论文JEL分类:H24, H25, H26
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Trust and Power as Determinants of Tax Compliance in Asia: A Cross-Country Analysis
Research aim: Prior to the emergence of the “Slippery Slope Framework”, studies on factors influencing tax compliance considered many independent variables. However, the framework simplified the tax compliance model in a parsimonious way with only two independent variables capable of explaining tax compliance. These are trust in authority and power of authority. In this study, an attempt is made to test the assumptions of the framework using cross-country data with a larger sample from Asia. Design/ Methodology/ Approach: A cross-sectional data from 41 Asian countries was generated and analysed through Ordinary Least Squares (OLS) regression analysis. Research finding: From the analysis, trust was found to have a significant influence on tax compliance across the countries investigated, while the power of authority was found to be weak in that regard. The interaction between the two variables in explaining tax compliance was also found to be weak across the sampled countries. Theoretical contribution/ Originality: Theoretically, the study supports not only the “Slippery Slope Framework” but also Social Exchange Theory as it shows that in social exchange contract such as paying tax by taxpayers and providing public goods and services by the central government. Trust plays an important role as taxpayers expect reciprocation. Practitioner/ Policy implication: The result highlights to the policymakers in 41 Asian countries that improving tax compliance requires a high level of trust from authorities. Taxpayers seek the judicious use of taxpayers’ money in executing projects and services needed by the nation. Research limitation/ Implication: Considering additional factors such as antecedents of trust and power will add to the explanation of tax compliance using the framework. Keywords: Power, Slippery Slope Framework, Tax Compliance, Trust Type of article: Research paper JEL Classification: H24, H25, H26
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