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The purpose of this paper is to extend the slippery slope framework by exploring different dimensions of compliance quality and tax minimisation under different tax climate manipulation by groups.

The authors run a random assignment of tax climate manipulations through questionnaire with 301 usable data collected from the full-time postgraduate students, employed individuals and self-employed individuals. Manipulation check and results are generated via multivariate analysis of variance.

The results confirm the biggest impact of synergistic climate on voluntary compliance, and small to medium impact of antagonistic climate on tax evasion across three groups.

The manipulation of this research is constrained with two treatments in addition to the common pitfall of social desired responses of self-report.

Theoretically, this study empirically explores tax minimisation dimensions and provides new insights that only illegal tax minimisation is at maximum under the prevailing negative antagonistic climate, but not for legal tax minimisation. Second, the effect of tax climate represented by trust and power on enforced compliance is minimal, as compared to the strong effect of positive synergistic climate on voluntary compliance. As for policy implications, possible guidelines and interventions are outlined to policy makers which would lead to a better quality of compliance behaviour.

This study operationalises and manipulates tax climate from perceptions of trust, legitimate power and coercive power. It also further affirms the prior inconsistent findings in respect of tax behavioural intentions due to sampling group and cultural differences.

This paper aims to investigate the role of cognitive moral development (CMD) in tax compliance decision. In particular, the study compares tax compliance degree in two different tax systems: synergistic and antagonistic tax climates.

Build on the CMD theory, this study uses a paper and pencil laboratory experiment that involved 157 participants to test the hypotheses.

CMD has significant contribution to the tax compliance decision, especially for taxpayers at both the pre-conventional and conventional level. Taxpayers who have achieved post-conventional level, however, do not shift their compliance degree even when the tax climate changed. The present results support the CMD theory.

To the best of the authors’ knowledge, the present study is the first to investigate the role of CMDin tax compliance decision by comparing two different tax systems: synergistic and antagonistic tax climates. This study has theoretical and practical contributions. From theoretical perspective, the findings provide evidence that CMD influence tax compliance decision-making processes. In the practical terms, this research may provide a deep insight on the important of government and tax authorities to improve the taxpayers’ moral cognitive, e.g. through any activities which aims to boost them to the level of post-conventional.

The policy approach in Pakistan with regard to combating the informal economy has remained quite myopic and skewed in its reliance on measures informed by the rational economic-actor theory as opposed to the social-actor approach. Thus, this study attempts to evaluate and synthesise the two alternative policy approaches and formulate a more theoretically integrative understanding of the subject.

The authors gather data from 600 micro-entrepreneurs operating in the retail and wholesale sector of Lahore, Pakistan, which is then analysed using an ordered logit regression technique.

In contrast to more developed countries, the finding here is that higher perceived penalties have a highly significant and positive impact on the level of formality of Pakistani micro-entrepreneurs. The perceived risk of detection, meanwhile, has only a moderately significant impact on the micro-entrepreneurs level of formality. Likewise, the level of vertical and horizontal trust has a positive but moderately significant impact on the level of formality. Nonetheless, both the vertical and horizontal trust exhibit a very significant moderating effect on the relationship between the use of penalties and the level of formality, that is, the higher the level of trust that the micro-entrepreneurs have in the state and other businesses, the lower is the effectiveness of punitive measures.

Deterrence is an effective way to enhance the level of formality in the case of the Pakistani context. Nonetheless, the authors imply that without building trust, this overreliance on punitive and detective measures can actually be counter-productive. A combined and congruent (not sequential) use of voluntary compliance measures is thus warranted.

It is a unique attempt to evaluate and synthesise the global policy theorisations in a non-mainstream and antagonistic climate, such as Pakistan.

This study examines the determinants of enforced tax compliance behavior of Malaysian citizens where trust in tax authorities is assumed to be a mediator. Quota sampling method was used to select a sample of 340 participants to participate in a survey. A two-step structural equation modeling (SEM) process was adopted to test a framework comprising 13 hypotheses. Model fit was initially measured using confirmatory factor analysis (CFA) while model specification was applied in the second stage to test the structural relationship. The mediating effects of trust in tax authorities were tested via Baron and Kenny (1986) approach, bootstrapping, and AMOS AxB estimand. The findings confirmed that trust in government, trust in tax administrator, power of Inland Revenue Board of Malaysia, and awareness influence enforced compliance. However, tax morale and tax amoral behaviors do not influence enforced compliance. The findings suggest that citizens would fulfill their tax responsibilities if they believe that tax authorities are effective in tax administration. Trust in government fosters trust in the tax authorities. This study contributes to existing literature by confirming the factors that affect enforced tax compliance.

This study delves into the impact of an ethical mindset on the efficacy of ethical awareness within the tax profession and aims to ascertain whether the presence of an ethical mindset can account for the discrepancies in the literature and enhance the effectiveness of ethical awareness initiatives.

The research used a tax experiment involving both treatment and control groups. Both groups were presented with a tax-related scenario, with the treatment group subjected to a specific ethical awareness intervention. To gauge the participants’ ethical mindsets, they were divided into strong self-interest and mild self-interest mindset groups based on their Machiavellian scores. The analysis was conducted utilizing ANOVA to scrutinize the results.

The key findings shed light on the fact that while ethical awareness endeavors can enhance the likelihood of individuals making ethical choices in tax decisions, their effectiveness varies significantly depending on the individual’s ethical mindset. Furthermore, results show that gender affected the relationship between ethical mindset and ethical awareness effectiveness, and males with mild self-interest score reacted more to the ethical awareness intervention. Results support that individuals’ ethical mindset, measured as strong self-interest and mild self-interest, is pivotal in determining the effectiveness of ethical awareness efforts.

This study is unique because it evaluates the effect of ethical mindsets to provide a novel way to improve tax ethical awareness initiatives.

The purpose of this study is to examine the influence of moral intensity on the ethical decision-making process of professional accountants based on a combined importance-performance map analysis (cIPMA).

Using partial least squares structural equation modeling (PLS-SEM) on data from 309 accountants, the study examined the relationships between four moral intensity dimensions: magnitude of consequences, social consensus, probability of effect and concentration of effect, and the ethical decision-making process. The study also methodologically complemented by a combined importance-performance map analysis and necessary condition analysis.

The findings reveal that moral recognition and moral judgment are necessary conditions for predicting accountants’ moral intent. However, in terms of importance and performance, moral recognition plays a less significant role compared to moral judgment. Furthermore, the influence of moral intensity dimensions is pronounced on moral recognition, while their influence on moral judgment and moral intent is more context dependent. This is also exhibited in the combined importance-performance map analysis results.

The study highlights the importance of considering specific ethical dilemmas and the differential influence of moral intensity when developing strategies to strengthen ethical decision-making in the accounting profession. Future research is encouraged to explore how cultural backgrounds and diverse settings influence accountants’ ethical decision-making with tailored measurement tools for a more comprehensive understanding.

To the best of the authors’ knowledge, the study is among the first to complement the results of PLS-SEM with importance-performance map analysis and necessary condition analysis to examine the relationship between moral intensity and ethical decision-making of accountants.

The “slippery slope” framework assumes that trust and power are alternative approaches to attaining taxpayers’ compliance and for reducing tax evasion. This study aimed to investigate whether the impacts of power and trust dimensions previously found in developed countries also exist in developing countries, such as Indonesia. Data were collected through a researcher-administered questionnaire survey of 274 small business taxpayers and were then analyzed through stepwise linear regressions. The results show that trust significantly influences voluntary tax compliance, but neither trust nor power promotes enforced tax compliance. Ultimately, this study’s findings only partly support the assumptions of the “slippery slope” framework. This study also contributes to current global literature on the influence of trust and power in voluntary and enforced tax compliance in developing countries, especially in Asia.

This study aims to explore the provision of accounting ethics education in Ethiopian accounting programs through structuration theory.

A qualitative case study methodology was used, and data were collected through semistructured interviews with faculty members, practitioners and regulatory bodies. The interview transcripts were analyzed using thematic analysis. Accounting curricula were also analyzed to triangulate and support the findings.

The study revealed a significant gap in the status of accounting ethics education, primarily attributed to a misunderstanding of its importance. While faculty initiatives and student interest have partially mitigated this gap, systemic challenges such as rigid curricula, a lack of awareness and commitment, resource constraints and limited stakeholders’ support persisted. A combined approach to accounting ethics education is required to foster ethical behavior. Hence, the structuration theory highlighted how meanings, power dynamics and norms and values constrained and enabled the provision of accounting ethics education.

The study emphasized the need for stakeholders to influence policymakers’ perceptions regarding the significance of accounting ethics education. The study also provided empirical support for structuration theory. Future research should involve cross-cultural comparisons and explore the ethical behavior of accounting professionals using diverse research designs to highlight the gaps and inform effective educational interventions.

This study contributes to the theoretical application of structuration theory in accounting ethics education. It underscores the critical role of comprehensive curricular reforms, stakeholder engagement and resource allocation.

Collaborative consumption, such as car sharing, specifically implicates customer-to-customer interaction, which must be regulated by service providers (companies, peers and self-regulating communities), comprising different challenges for business organizations. While in conventional business relations, consumers are protected from undesirable customer behavior by laws, regulations (power) in the context of collaborative consumption are rare, so that trust becomes more relevant. It is the purpose of the study to investigate possible mechanisms to prevent undesirable customers in collaborative consumption.

In between subject designs, samples of 186 and 328 consumers filled in experimental online questionnaires with vignettes. Analyses were made of differences among car sharing companies, private persons and car sharing communities in terms of the power of providers, trust in providers and trust in other users of the shared goods, undesirable customer behavior and consumer–provider relations.

Companies, private persons and self-regulating communities differ in terms of perceived power and trust. Participants specifically perceive mainly coercive power with the car sharing company, but with the private person and the community, reason-based trust in other users is perceived as prevalent. Nevertheless, undesirable customer behavior varies only marginally over the models.

The present study is the first to investigate measures to prevent undesirable customer behavior over different collaborative consumption models. This enables appropriate identification of market segments and tailoring of services. The study identifies opportunities for companies in contrast to private persons and self-regulating communities and, in doing so, provides important stimulation for marketing strategy and theory development.