The slippery slope framework explains tax compliance along two main dimensions,trust in authorities and power of authorities,which influence taxpayers’compliance attitudes.Through frequentist and Bayesian analyses,we...The slippery slope framework explains tax compliance along two main dimensions,trust in authorities and power of authorities,which influence taxpayers’compliance attitudes.Through frequentist and Bayesian analyses,we investigated the framework’s assumptions on a sample of 2786 self-employed taxpayers from eleven post-communist and non-post-communist countries doing business in five economic branches.After using scenarios that experimentally manipulated trust and power,our results confirmed the framework’s assumptions regarding the attitudes of the self-employed taxpayers;trust and power fostered intended tax compliance and diminished tax evasion,trust boosted voluntary tax compliance,whereas power increased enforced tax compliance.Additionally,self-employed taxpayers from post-communist countries reported higher intended tax compliance and lower tax evasion than those from non-post-communist countries.Our results offer tax authorities insights into how trust and power may contribute to obtaining and maintaining high tax compliance levels amid global economic challenges,downturns,and increasing tax compliance costs.展开更多
Nearly forty years after the Clean Water Act(CWA)was passed,we’ve come a long way in our understanding of the strength and fragility of our water resources and the impact that our actions or inactions can have on the...Nearly forty years after the Clean Water Act(CWA)was passed,we’ve come a long way in our understanding of the strength and fragility of our water resources and the impact that our actions or inactions can have on them.Though regulatory systems are in place and best management practices(BMPs)are plentiful,successfully managing risk in environmental compliance remains a constant concern.Fortunately,the rules to environmental compliance are simple:half of it is paperwork and the other half is maintenance.If you take an organized and balanced approach to compliance,you should be able to keep risk at bay and avoid enforcement action.However,remember that no matter how thoroughly you prepare for a construction project,you may still encounter unexpected situations requiring environmental knowledge and understanding.As you start to plan your operation,you should take the time to stop and consider the risk associated with your project.The Environmental Protection Agency(EPA)considers risk to be“the chance of harmful effects to human health or to ecological systems resulting from exposure to the environmental stressor.”The“stressors”are a variety of physical,chemical,or biological activities that can cause negative reactions to ecosystems and the environment.1 In order to limit,and hopefully prevent,risky situations,the key is to assess and target the problems that could arise and then implement a system of metrics that help with prevention.展开更多
基金funded through the following research grants:Czech Science Foundation Project No.18-14082SUni-versity of Economics(Prague),Faculty of Finance and Accounting VSE Project No.IP 100040+1 种基金Science without Borders program no.229760/2013-9(CNPq—Brazilian National Council for Scientific and Technological Development)CAPES-PrInt Project No.88887.310237/2018-00“Cérebro,Cognição e Comportamento:Teoria e Aplicação para Inovação em Negócios”.
文摘The slippery slope framework explains tax compliance along two main dimensions,trust in authorities and power of authorities,which influence taxpayers’compliance attitudes.Through frequentist and Bayesian analyses,we investigated the framework’s assumptions on a sample of 2786 self-employed taxpayers from eleven post-communist and non-post-communist countries doing business in five economic branches.After using scenarios that experimentally manipulated trust and power,our results confirmed the framework’s assumptions regarding the attitudes of the self-employed taxpayers;trust and power fostered intended tax compliance and diminished tax evasion,trust boosted voluntary tax compliance,whereas power increased enforced tax compliance.Additionally,self-employed taxpayers from post-communist countries reported higher intended tax compliance and lower tax evasion than those from non-post-communist countries.Our results offer tax authorities insights into how trust and power may contribute to obtaining and maintaining high tax compliance levels amid global economic challenges,downturns,and increasing tax compliance costs.
文摘Nearly forty years after the Clean Water Act(CWA)was passed,we’ve come a long way in our understanding of the strength and fragility of our water resources and the impact that our actions or inactions can have on them.Though regulatory systems are in place and best management practices(BMPs)are plentiful,successfully managing risk in environmental compliance remains a constant concern.Fortunately,the rules to environmental compliance are simple:half of it is paperwork and the other half is maintenance.If you take an organized and balanced approach to compliance,you should be able to keep risk at bay and avoid enforcement action.However,remember that no matter how thoroughly you prepare for a construction project,you may still encounter unexpected situations requiring environmental knowledge and understanding.As you start to plan your operation,you should take the time to stop and consider the risk associated with your project.The Environmental Protection Agency(EPA)considers risk to be“the chance of harmful effects to human health or to ecological systems resulting from exposure to the environmental stressor.”The“stressors”are a variety of physical,chemical,or biological activities that can cause negative reactions to ecosystems and the environment.1 In order to limit,and hopefully prevent,risky situations,the key is to assess and target the problems that could arise and then implement a system of metrics that help with prevention.
