ISSN (Print) - 0012-9976 | ISSN (Online) - 2349-8846

Sudhanshu KumarSubscribe to Sudhanshu Kumar

Role of Trust and Power in Tax Compliance

The interplay of power and trust in tax compliance in India is analysed by using the slippery slope framework. Its hypotheses are tested using survey data and by employing the ordered logit estimation methodology to determine the role of trust and power in voluntary and enforced compliance. Trust plays a positive, significant role in voluntary compliance; it is highest in a high trust, high power scenario.
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