A BIRD’S EYE VIEW ON CITIZENS’ TRUST IN AND POWER OF TAX AUTHORITIES IN EAST AND SOUTH ASIA
Abstract
In tax behavior research, “slippery slope” framework represents an important instrument of assessing
compliance, based on its two dimensions: trust in authorities (citizens’ perceptions regarding authorities’ disposition
to work for the sake, safety and benefit of people) and power of authorities (authorities’ ability to chase, catch and
punish evaders). The increase/decrease of trust and power as well as their interlacement engender the type of
compliance, i.e., voluntary or enforced, and ultimately the profile of the interaction climate between taxpayers and
authorities. In this paper we explain taxpayers’ trust in authorities and their perceptions of authorities’ power with
the help of socio-economic, financial, political, psychological proxies in eastern and southern Asian jurisdictions
like China, Hong Kong SAR, India, Japan, Republic of Korea and Pakistan. For this purpose, we tackle several
aspects, such as political regime, voice and accountability, political stability, citizens’ involvement in public
decisions, tax law transparency, degree in which citizens receive information about public expenditures and
indicators, such as government effectiveness, rule of law, regulatory quality, control for corruption, weaving them
into an attire of analytical insights meant to serve policy makers and inform laypeople.
Date
01-02-2014Author
LARISSA BĂTRÂNCEA
