Trust and power as determinants of tax compliance: Testing the assumptions of the slippery slope framework in Austria, Hungary, Romania and Russia
The slippery slope framework of tax compliance integrates different determinants of tax compliance and assigns them to one of two major dimensions. Accordingly, tax compliance depends on the factors perceived trust in the authorities and perceived power of the authorities, but trust on the one hand fosters voluntary compliance whereas power on the other hand leads to enforced compliance. The present study tested these main assumptions of the slippery slope framework in four European countries differing in terms of cultural and economic settings (Austria, Hungary, Romania and Russia) by presenting participants with different scenarios of trust and power. As predicted, the highest level of intended tax compliance and the lowest level of tax evasion were found in conditions of high trust and high power. In addition, participants in conditions of high trust indicate more voluntary compliance just as participants in conditions of high power indicate higher enforced compliance. The present results support the assumptions of the slippery slope framework and confirm the role of trust and power as important determinants of tax compliance.
The article presents the results of study dedicated to interrelation of trust, cooperative behavior and the size of the winning prize in the multi-way decision modified prisoner's dilemma. The experiment was organized using a specially designed computer program application. The study involved six groups of participants and each group was consisted of 7 players. The experiment consisted of a 15-series and included preliminary and final testing. The study found that the cooperative behavior within the members in the group had fallen down during the 11-series, but there was a tendency to continuously improving it. The trust level of an individual and his/her choice of cooperative strategy in the first series of the experiment are interrelated. Generalized trust is a rather stable construct, but it does not remain unchanged with the actual reduction of cooperative behavior.
It is known that charity, as with any social institution that depends on both external and internal factors. In this article the author analyzes the relationship of charity and the level of development of such internal factors as trust. The analysis was conducted on a global level and at regional level in Russia. The resulting lack of relationship to regional level and its presence in the world say that in Russia at the moment there is no required number of relevant data, based on which one could draw a conclusion about the level of philanthropy.
In this article the author attempts to explain the events occurring in the country taking into account the specificity of the Ukrainian political culture. From the point of view of the author, a key player in the Ukrainian revolution in 2014 was the Ukrainian society itself, and any attempt to comment the situation of modern Ukraine, first of all, should take into account civil conditions of the society itself. Qualitative state of civil society in Ukraine outrun the quality of the ruling elite, which inevitably provokes new confrontations and conflicts.
The article describes the structures of autobiographical narration in the novels and essays of the austrian writer E. Canetti.