[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-31696":3,"doc-seo-31696":27},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"file_id":15,"file_url":16,"file_type":17,"file_size":18,"view_count":4,"is_deleted":4,"is_public":19,"is_downloadable":19,"audit_status":19,"page_count":20,"language":21,"language_code":22,"table_of_contents":23,"faqs":24,"seo_title":13,"seo_description":14,"update_tm":25,"read_time":26},31696,962075006959,"Anda","https://ap-avatar.wpscdn.com/avatar/e0002397efbe92a78e?_k=1776741047341049297",8,"Research & Report","Enforced versus voluntary tax compliance: The slippery slope framework","A framework for tax compliance explains how the combined dimensions of tax authorities’ power and taxpayers’ trust shape both enforced and voluntary compliance. The model emphasizes dynamic interactions between power and trust and uses the dimensions to organize prior findings, including fines, audit probabilities, tax rates, knowledge, attitudes, norms, and perceptions of fairness. It further applies the framework to discuss responsive regulation approaches aimed at increasing compliance.","cbCaiqTKpzy4KjsD","https://ap.wps.com/l/cbCaiqTKpzy4KjsD","pdf",179926,1,16,"English","en","# Introduction\n## Motives and limitations of purely economic explanations\n# A framework for tax compliance\n## Antagonistic vs synergistic tax climates\n## Two dimensions: power and trust\n## Implications for regulatory strategies","[{\"question\":\"How does the framework explain enforced versus voluntary tax compliance?\",\"answer\":\"Compliance is modeled as a function of the interaction between authorities’ power and taxpayers’ trust. Different combinations of these dimensions influence whether compliance is enforced or voluntary.\"},{\"question\":\"What are the two major dimensions used to analyze tax compliance?\",\"answer\":\"The framework uses the power of tax authorities and the trust taxpayers have in those authorities. Their dynamic interaction jointly affects the overall compliance level.\"},{\"question\":\"Why are audit rates and fines not always effective according to the paper?\",\"answer\":\"The paper notes inconsistent effects and argues that many taxpayers are willing to pay taxes and often take the legitimacy of the tax system for granted, so compliance may depend less on deterrence than on trust and perceived fairness.\"}]",1780002022,40,{"code":4,"msg":28,"data":29},"ok",{"site_id":30,"language":22,"slug":31,"title":13,"keywords":32,"description":14,"schema_data":33,"social_meta":84,"head_meta":86,"extra_data":88,"updated_unix":25},105,"enforced-versus-voluntary-tax-compliance-the-slippery-slope-framework","",{"@graph":34,"@context":83},[35,52,66],{"@type":36,"itemListElement":37},"BreadcrumbList",[38,42,46,49],{"item":39,"name":40,"@type":41,"position":19},"https://docshare.wps.com","Home","ListItem",{"item":43,"name":44,"@type":41,"position":45},"https://docshare.wps.com/document/","Document",2,{"item":47,"name":12,"@type":41,"position":48},"https://docshare.wps.com/document/research-report/",3,{"item":50,"name":13,"@type":41,"position":51},"https://docshare.wps.com/document/enforced-versus-voluntary-tax-compliance-the-slippery-slope-framework/31696/",4,{"url":50,"name":13,"@type":53,"author":54,"headline":13,"publisher":56,"fileFormat":59,"description":14,"dateModified":60,"datePublished":60,"encodingFormat":59,"isAccessibleForFree":61,"interactionStatistic":62},"DigitalDocument",{"name":9,"@type":55},"Person",{"url":39,"name":57,"@type":58},"DocShare","Organization","application/pdf","2026-05-28",true,{"@type":63,"interactionType":64,"userInteractionCount":4},"InteractionCounter",{"@type":65},"ViewAction",{"@type":67,"mainEntity":68},"FAQPage",[69,75,79],{"name":70,"@type":71,"acceptedAnswer":72},"How does the framework explain enforced versus voluntary tax compliance?","Question",{"text":73,"@type":74},"Compliance is modeled as a function of the interaction between authorities’ power and taxpayers’ trust. Different combinations of these dimensions influence whether compliance is enforced or voluntary.","Answer",{"name":76,"@type":71,"acceptedAnswer":77},"What are the two major dimensions used to analyze tax compliance?",{"text":78,"@type":74},"The framework uses the power of tax authorities and the trust taxpayers have in those authorities. Their dynamic interaction jointly affects the overall compliance level.",{"name":80,"@type":71,"acceptedAnswer":81},"Why are audit rates and fines not always effective according to the paper?",{"text":82,"@type":74},"The paper notes inconsistent effects and argues that many taxpayers are willing to pay taxes and often take the legitimacy of the tax system for granted, so compliance may depend less on deterrence than on trust and perceived fairness.","https://schema.org",{"og:url":50,"og:type":85,"og:title":13,"og:site_name":57,"og:description":14},"article",{"robots":87,"canonical":50},"index,follow",{"doc_id":7,"site_id":30}]