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

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

Mihaly Berkics' Quick Files

The Quick Files feature was discontinued and it’s files were migrated into this Project on March 11, 2022. The file URL’s will still resolve properly, and the Quick Files logs are available in the Project’s Recent Activity

Teachers’ Constructions of Citizenship and Enterprise: Using Associative Group Analysis with Teachers in Hungary, Slovenia and England

This paper presents findings from a joint project supported by the British Academy and the Academies of Science of Hungary and Slovenia. The research aimed to identify similarities and differences between the ways in which teachers (of primary and secondary age children) in the three countries constructed and understood the terms ‘citizenship’, enterprise’, ‘cooperation’ and ‘competition’. Concepts associated by teachers with each of the four words have been analysed using the Associative Group Analysis technique (AGA), and this paper is based on our analysis of the responses given to the first two of these terms. AGA has normally been used to contrast two populations: this paper demonstrates a novel way to show a three-way relationship. There are significant differences between the different countries, and to a lesser extent between primary and secondary teachers within each country. ‘Citizenship’ in particular is clearly perceived very differently by the English teachers, who stress words that can be categorised as indicating pro-social behaviour, a sense of rights and duties, being part of a community and being linked to education. These categories were relatively infrequently mentioned by Hungarian or Slovene teachers, who tended instead to stress aspects referring to the specific nation, and legal or institutional terms (which were much less frequently mentioned by the English teachers). These results are analysed in terms of different histories, cultural patterns and trajectories, and there is a brief discussion on the implications for the practice and training of teachers

Random 1/3 2/3 data splits (for confirmatory/exploratory analyses)

1/3 of the full datasets, randomly selected (per-source)