Slippery Slope Framework gives factors that can affect a person’s perception when it comes to

tax compliance. As some people are aware of tax compliance, and comply with it. Some does not know
but complies with it. Some knows but does not comply with it. Some comply due to the law, and some
goes around it. As a result, perceived authority and confidence in the government are key elements in
determining tax compliance; however, whereas power tends to impose compliance, trust tends to
inspire voluntary, according to (Christoph, Larissa, Anca, Jozefm, Alexis, & Erin, 2013) the framework
for tax compliance known as the slippery slope includes several factors and categorizes them into two
main dimensions. The Slippery Slope Framework shows the influence of the government’s power in
people’s perception of tax compliance that can result into voluntary or enforced compliance. While
trusting the government can result into voluntary compliance according to (Benk, Serkan & Bundak,
2012). Voluntary tax compliance is people’s willingness to comply with the government. On the contrary
enforced tax compliance is achieved when government uses its power.

Slippery Slope Frameworks exhibits citizens’ willingness to comply with the law depending on
their belief in the government’s ability to enforce it according to (Barbara, Edoardo, Ercih, & Alfred,
2013). It also shows the willingness of the people to comply voluntarily. As penalties can be a factor of
people’s knowledge on tax compliance or can have an opposite effect. Trust in authorities and power of
authorities are both relevant and a factor to the study on people’s perception with tax compliance
according to (Erich, Erik, & Ingrid, 2008). Slippery Slope Framework shows that voluntary tax
compliance can be achieved when people’s trust with the government increases. While enforced
compliance can be achieved by putting more power by the government.

According to (Larissa, 2019) that trust and power encourages tax compliance. Trusting the
authorities more can result into more voluntary tax compliance. While authority’s power, the use of
traditional enforcement tools like audits and fines increases more enforced tax compliance. The
framework highlights tax compliance of two type, voluntary and enforced. It can show people’s tax
compliance perception. People can be aware with the tax compliance due to enforced tax compliance.
Enforced tax compliance is about putting up fines and doing audits. People can also be aware with the
tax compliance and complies voluntarily because of the trusting relationship with the authorities that
help and supports them. Voluntary tax compliance by trusting the authorities. (Aloys, Stephan, Erich,
2014)

Christoph Kogler, Larissa Batrancea, Anca Nichita, Jozsef Pantya, Alexis Belianin, Erich Kirchler,

Trust and power as determinants of tax compliance: Testing the assumptions of the slippery slope
framework in Austria, Hungary, Romania and Russia,

Journal of Economic Psychology,

Volume 34,

2013,

Pages 169-180,
ISSN 0167-4870,

https://doi.org/10.1016/j.joep.2012.09.010.

(https://www.sciencedirect.com/science/article/pii/S0167487012001109)

Benk, Serkan & Budak, Tamer. (2012). Power and trust as determinants of voluntary versus enforced tax
compliance: Empirical evidence for the slippery slope framework from Turkey. African journal of
business management.

(https://www.researchgate.net/publication/
263199232_Power_and_trust_as_determinants_of_voluntary_versus_enforced_tax_compliance_Empiri
cal_evidence_for_the_slippery_slope_framework_from_Turkey)

Barbara Kastlunger, Edoardo Lozza, Erich Kirchler, Alfred Schabmann,

Powerful authorities and trusting citizens: The Slippery Slope Framework and tax compliance in Italy,

Journal of Economic Psychology,

Volume 34,

2013,

Pages 36-45,

ISSN 0167-4870,

https://doi.org/10.1016/j.joep.2012.11.007.

(https://www.sciencedirect.com/science/article/pii/S0167487012001444)

Erich Kirchler, Erik Hoelzl, Ingrid Wahl,

Enforced versus voluntary tax compliance: The “slippery slope” framework,

Journal of Economic Psychology,

Volume 29, Issue 2,

2008,

Pages 210-225,

ISSN 0167-4870,

https://doi.org/10.1016/j.joep.2007.05.004.

(https://www.sciencedirect.com/science/article/pii/S016748700700044X)

Sara Ennya, Anthony Essel-Anderson, Jane Frecknall-Hughes, Ali Hasanain, Yoichi Hizen, Odilo Huber,
Georgia Kaplanoglou, Janusz Kudła, Jérémy E. Lemoine, Supanika Leurcharusmee, Thorolfur
Matthiasson, Sanjeev Mehta, Sejin Min, George Naufal, Mervi Niskanen, Katarina Nordblom, Engin Bağış
Öztürk, Luis Pacheco, József Pántya, Vassilis Rapanos, Christine Roland-Lévy, Ana Maria Roux-Cesar,
Aidin Salamzadeh, Lucia Savadori, Vidar Schei, Manoj Sharma, Barbara Summers, Komsan Suriya, Quoc
Tran, Clara Villegas-Palacio, Martine Visser, Chun Xia, Sunghwan Yi, Sarunas Zukauskas,

Trust and power as determinants of tax compliance across 44 nations,

Journal of Economic Psychology,

Volume 74,

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102191,

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https://doi.org/10.1016/j.joep.2019.102191.

(https://www.sciencedirect.com/science/article/pii/S0167487019301746)

Aloys Prinz, Stephan Muehlbacher, Erich Kirchler,

The slippery slope framework on tax compliance: An attempt to formalization,

Journal of Economic Psychology,

Volume 40,

2014,

Pages 20-34,

ISSN 0167-4870,

https://doi.org/10.1016/j.joep.2013.04.004.

(https://www.sciencedirect.com/science/article/pii/S0167487013000536)