The impact of powerful authorities and trustful tax payers: Evidence for the extended slippery slope framework from Austria, Finland and Hungary

Tax authorities utilize a wide range of instruments to motivate honest taxpaying ranging from strict audits to fair procedures or personalized support, differing from country to country. However, little is known about how these different instruments and taxpayers' trust influence the generation of interaction climates between tax authorities and taxpayers, motivations to comply, and particularly, tax compliance. The present research examines the extended slippery slope framework (eSSF), which distinguishes tax authorities' instruments into different qualities of power of authority (coercive and legitimate) and trust in authorities (reasonbased and implicit), to shed light on the effect of differences between power and trust. We test eSSF assumptions with survey data from taxpayers from three culturally different countries (N = 700) who also vary concerning their perceptions of power, trust, interaction climates, and tax motivations. Results support assumptions of the eSSF. Across all countries, the relation of coercive power and tax compliance was mediated by implicit trust, which leads to an antagonistic climate and enforced motivation. The connection from legitimate power to tax compliance is partially mediated by reason-based trust. The relationship between implicit trust and tax compliance is mediated by a confidence climate and committed cooperation. Theoretical and practical implications are discussed

A konstruktív versengés családi és intézményes szocializációja a kisgyerekkortól a fiatal felnőttkorig különös tekintettel a győzelem és vesztés kezelésére = Family and institutional socialisation of constructive competition from early childhood to young adulthood with special emphasis on coping with winning and losing

Az eredmények szerint már az óvodás gyerekek képesek versengő választásaikat indokolni és a magyar óvodások több versengő választ adnak mint a kínaiak. A 8-9 éves gyerekek versengésfogalma leginkább a strukturált versenyekre vonatkozik, ezen belül leginkább a sportra. Ebben az életkorban a gyerekek már tisztában vannak a győzelmet és vezstést kísérő érzelmekkel és ezeket képesek adekvát módon ábrázolni is. Általános iskolában és gimnáziumban a tanárok gyakrabban alkalmaznak versengő feladatmegoldást és gyakrabban szólítanak fel spontán módon versengésre, mint együttműködésre. A magyar iskolai gyakorlathoz képest az angol iskolában gyakori a versengés és az együttműködés is, a szlovén iskolában pedig az együttműködésre késztetés dominál. A magyar iskolában versengés során több szabálytalanság fordult elő, mint az angol illetve a szlovén sikolában. A magyar gimnazisták és egyetemisták a versengést tartalmazó tanórákat és kurzusokat pozitívabban ítélik meg, mint a versengést nem tartalmazóakat. A serdülők győzelemre és vesztésre vonatkozó reakciói mintázatokba rendeződnek, és ezek a mintázatok a versengéssel való konstruktívabb/sikeresebb és destruktívabb/sikertelenebb megküzdést képviselik. A versengésben a szabálytalanság számos érzelmi, viselkedésbeli és kapcsolati destrukciót eredményez és a szabálytartó versengéssel szemben megnehezíti a szolidaritást győztes és vesztes között. | According to our results children already at the kindergarten age are able to give an adequate explanation to their competitive choices in a sharing task and Hungarian kindergarten children have competitive choices more often than Chinese. 8-9 years-old are familiar with the concept of competition and they connect it mainly with structured competitions, contests and sports. At this age children are aware of the emotions that accompany winning and losing and they are able to depict them in their drawings. Both in primary and secondary school teachers apply competitive learning tasks more often than cooperative ones. Compared to the observed practice in the Hungarian schools, teachers in England apply competitive and cooperative task structure equally often, while Slovenian teachers mainly apply cooperative techniques. More rule-breaking during competition was observed in the Hungarian school. Secondary and university students have a more favourable experience with lessons that contain competition than with lessons that lack the competitive element. Adolescents' reactions to winning and losing have qualitatively different patterns and these patterns are different in terms of their potential to contribute to a constructive versus a destructive coping with winning and losing. Rule-breaking in a competitive process has destructive consequences emotionally, behaviourally and interpersonally, and makes it difficult to keep solidarity between the winner and the loser

Lipid A foszforilációs- és acilációs izomereinek elválasztása és jellemzése NACE-ESI-MS/MS módszerrel: Separation and characterization of the phosphorylation and acylation isomers of lipid A by NACE-ESI-MS/MS

Lipid A is the anchor of endotoxins on the surface of Gram-negative bacteria. In the human body, it is a prominent stimulator of the immune system, but it may also cause dangerous medical conditions, such as endotoxic shock and sepsis. To reveal the specific structural parts and molecular heterogeneity of lipid A isolates, such as the site of phosphorylation and type of fatty acyl chains, a pressure-assisted non-aqueous capillary electrophoresis – tandem mass spectrometry method was developed. Baseline separation of both phosphorylation and acylation isomers was achieved. Identification was carried out from the tandem mass spectra recorded in the positive ionization mode. B-type ions are formed by diagnostic neutral losses. B2 type ions are confirming the site of phosphorylation, while B1 type ions and other fragments are enabling the characterization of acylation isomers. This novel method should be regarded as an orthogonal technique to formerly developed LC‐MS/MS methods in the screening of bacterial samples or lipid A based therapeutics. Kivonat Az endotoxinok a lipid A részükkel ágyazódnak be a Gram-negatív baktériumok sejtmembránjába. Az emberi szervezetben a lipid A hatékonyan stimulálja az immunrendszert, de akár súlyos egészségi állapotokat is előidézhet, mint az endotoxikus sokk, vagy a szepszis. A szerkezetének részleteinek megismerésére és a lipid A izolátum alkotóinak változatosságát – úgymint a foszforilációs helyek és a kapcsolódó zsírsavláncok típusát – feltárandó kifejlesztettünk egy nyomással segített nemvizes kapilláris elektroforézis–tandem tömegspektrometriás módszert. A foszforilációs- és az acilációs izomereknél is sikeres alapvonali elválasztást értünk el. A szerkezeti információt a pozitív ion módban felvett tandem tömegspektrumok szolgáltatták. Diagnosztikus semleges vesztésekkel B-típusú ionok keletkeznek. A B2-típusú ionok azonosítják a foszforilációs pozíciót, míg a B1 ionok az acilációs izomerek jellemzését teszik lehetővé. Jelen módszer a korábban kifejlesztett LC-MS/MS módszerek kiegészítője lehet a bakteriális eredetű minták vizsgálatában és a lipid A klinikai alkalmazásakor

Stripped of illusions? Exploring system justification processes in Capitalist and post-Communist societies

Sociologists and political scientists have often observed that citizens of Central and Eastern Europe express high levels of disillusionment with their social, economic and political systems, in comparison with citizens of Western capitalist societies. In this review, we analyze system legitimation and delegitimation in post-Communist societies from a social psychological perspective. We draw on system justification theory, which seeks to understand how, when and why people do (and do not) defend, bolster and justify existing social systems. We review some of the major tenets and findings of the theory and compare research on system-justifying beliefs and ideologies in traditionally Capitalist and post-Communist countries to determine: (1) whether there are robust differences in the degree of system justification in post-Communist and Capitalist societies, and (2) the extent to which hypotheses derived from system justification theory receive support in the post-Communist context. To this end, we summarize research findings from over 20 countries and cite previously unpublished data from a public opinion survey conducted in Poland. Our analysis confirms that there are lower levels of system justification in post-Communist countries. At the same time, we find that system justification possesses similar social and psychological antecedents, manifestations and consequences in the two types of societies. We offer potential explanations for these somewhat complicated patterns of results and conclude by addressing implications for theory and research on system justification and system change (or transition)

Culture-level dimensions of social axioms and their correlates across 41 cultures

Leung and colleagues have revealed a five-dimensional structure of social axioms across individuals from five cultural groups. The present research was designed to reveal the culture level factor structure of social axioms and its correlates across 41 nations. An ecological factor analysis on the 60 items of the Social Axioms Survey extracted two factors: Dynamic Externality correlates with value measures tapping collectivism, hierarchy, and conservatism and with national indices indicative of lower social development. Societal Cynicism is less strongly and broadly correlated with previous values measures or other national indices and seems to define a novel cultural syndrome. Its national correlates suggest that it taps the cognitive component of a cultural constellation labeled maleficence, a cultural syndrome associated with a general mistrust of social systems and other people. Discussion focused on the meaning of these national level factors of beliefs and on their relationships with individual level factors of belief derived from the same data set.(undefined

Many Labs 2: Investigating Variation in Replicability Across Samples and Settings

We conducted preregistered replications of 28 classic and contemporary published findings, with protocols that were peer reviewed in advance, to examine variation in effect magnitudes across samples and settings. Each protocol was administered to approximately half of 125 samples that comprised 15,305 participants from 36 countries and territories. Using the conventional criterion of statistical significance (p < .05), we found that 15 (54%) of the replications provided evidence of a statistically significant effect in the same direction as the original finding. With a strict significance criterion (p < .0001), 14 (50%) of the replications still provided such evidence, a reflection of the extremely highpowered design. Seven (25%) of the replications yielded effect sizes larger than the original ones, and 21 (75%) yielded effect sizes smaller than the original ones. The median comparable Cohen’s ds were 0.60 for the original findings and 0.15 for the replications. The effect sizes were small (< 0.20) in 16 of the replications (57%), and 9 effects (32%) were in the direction opposite the direction of the original effect. Across settings, the Q statistic indicated significant heterogeneity in 11 (39%) of the replication effects, and most of those were among the findings with the largest overall effect sizes; only 1 effect that was near zero in the aggregate showed significant heterogeneity according to this measure. Only 1 effect had a tau value greater than .20, an indication of moderate heterogeneity. Eight others had tau values near or slightly above .10, an indication of slight heterogeneity. Moderation tests indicated that very little heterogeneity was attributable to the order in which the tasks were performed or whether the tasks were administered in lab versus online. Exploratory comparisons revealed little heterogeneity between Western, educated, industrialized, rich, and democratic (WEIRD) cultures and less WEIRD cultures (i.e., cultures with relatively high and low WEIRDness scores, respectively). Cumulatively, variability in the observed effect sizes was attributable more to the effect being studied than to the sample or setting in which it was studied.UCR::Vicerrectoría de Investigación::Unidades de Investigación::Ciencias Sociales::Instituto de Investigaciones Psicológicas (IIP

A disztributív igazságosság észlelése és a rendszerigazolás: kultúrközi összehasonlítás két volt szocialista országban = Perceptions of distributive justice and system justification: a cross-cultural comparison of two post-socialist countries

Vizsgálatunkban két volt szocialista ország, Lengyelország és Magyarország válaszadóit hasonlítottuk össze a szerint, hogyan vélekednek az országaikban tapasztalható társadalmi viszonyok igazságosságáról. Az összehasonlítás különösen azért érdekes, mert megmutathatja, hogy a Magyarországon a rendszerváltás óta tapasztalható elégedetlenség mennyiben tulajdonítható a magával a rendszerváltással járó, sokszor problematikus és ellentmondásos társadalmi átalakulásnak. Az eredmények a két ország válaszadóinak hasonlóságát mutatják. A kutatás során megvizsgáljuk az igazságossággal kapcsolatos nézetek mérésére használt Likert-skálák alkalmazhatóságát is. | The present paper investigates attitudes and beliefs about social justice in two Eastern European postsocialist countries, Poland and Hungary. A comparison between such countries is especially interesting because it can provide at least a partial answer to the question whether dissatisfaction with the new, democratic-capitalist system (as revealed by previous studies done in Hungary) can be attributed to the stresses and strains associated with systemic change in Eastern Europe. Results show a general similarity between responses obtained in the two countries. The cross-cultural applicability of Likert-scales measuring system justification and justice beliefs is also considered

System justification, satisfaction, and perceptions of fairness and typicality at work: A cross-system comparison involving the U.S. and Hungary

This research addresses system justification tendencies in the United States and Hungary and their potential to shape reactions to equity–equality tradeoffs in the workplace. Participants in both nations were asked to rate the fairness of, their satisfaction with, and the typicality of four hypothetical work situations. These scenarios differed in terms of which distributive justice principle was violated (equity or equality) and whether the violation favored the participant or the co-worker (self or other). While the mean level of system justification was lower in Hungary than in the U.S., multilevel models revealed that in both societal contexts the motivation to justify the system was associated with participants’ perceptions of justice in the workplace. Based on the characteristics of the two social systems, however, these tendencies played out differently. Specifically, for the U.S. participants system justification was associated with more favorable views of work situations that emphasized equity over equality and that rewarded the self over others, whereas for Hungarian participants system justification was associated with more favorable views of work situations that emphasized equality over equity and that rewarded others over the self. Results also revealed that Americans (but not Hungarians) who scored higher on system justification perceived as fairer that which they perceived as more typical of their society. Taken as a whole, the evidence suggests that the psychological transfer of legitimacy from socialism to capitalism in Hungary remains incomplete