Kirchler

Kirchler

researcher Unknown

Kirchler is a notable researcher in the field of tax compliance and behavioral economics, best known for his work on the slippery slope framework, which explores how trust in tax authorities and perceptions of fairness influence taxpayer compliance. His theories suggest that compliance is not solely driven by fear of punishment but also by the taxpayer's belief in the legitimacy and fairness of the tax system.

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Indonesia Indonesia: Kirchler's slippery slope framework shows that compliance is built not only from fear of punishment but also from trust in tax authority. 6

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