Abstract

The “slippery slope” framework assumes that economic determinants of tax behavior represent authorities’ power, which leads to enforced tax compliance. On the other hand, psychological determinants lead to trust in authorities and also to voluntary tax compliance. The aim of the current study is to empirically test this framework in Turkey by investigating the impact of power and trust on enforced tax compliance and voluntary tax cooperation. The data set of the study was obtained from the survey applied to 300 self-employed taxpayers. Two-step linear regression was used for data analysis. This study confirms the main assumptions of the slippery slope framework that power promotes enforced tax compliance and trust fosters voluntary tax cooperation. Although the results are not as clear as in previous studies, the current study reveals that the main theoretical postulations hold also for a Turkish sample than for the previously investigated samples.

Key words: Tax compliance, power, trust, Turkey.