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The impact of tax education and compliance intentions on tax behaviours focusing on slippery slope framework

Minjo Kang

International Journal of Behavioural Accounting and Finance2025https://doi.org/10.1504/ijbaf.2025.150268article
ABDC C
Weight
0.50

What the paper says

The slippery slope framework (SSF) posits that taxpayer compliance is influenced by two core dimensions: perceived power of the tax authority (Power) and perceived trust in the authority (Trust). This study investigates the application of the SSF in the context of two forms of noncompliant tax reporting: tax evasion and tax aggressiveness. An experiment conducted with 183 undergraduate students reveals that Trust is significantly stronger among tax-educated participants, particularly under high-trust conditions. Furthermore, voluntary compliance intention consistently and significantly impacts both tax evasion and tax aggressiveness. These findings contribute to the behavioural tax literature by demonstrating that SSF is relevant for understanding both fraudulent and aggressive tax reporting behaviours. The study highlights the importance of tax education and informational campaigns in cultivating tax literacy and promoting voluntary compliance.

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https://doi.org/https://doi.org/10.1504/ijbaf.2025.150268

Or copy a formatted citation

@article{minjo2025,
  title        = {{The impact of tax education and compliance intentions on tax behaviours focusing on slippery slope framework}},
  author       = {Minjo Kang},
  journal      = {International Journal of Behavioural Accounting and Finance},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1504/ijbaf.2025.150268},
}

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The impact of tax education and compliance intentions on tax behaviours focusing on slippery slope framework

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.