Testing the Assumptions of Slippery Slope Framework on Tax Compliance: Evidence from Nigerian SMEs

Article Details

Augustine Ayuba, ayubaaugustine5@gmail.com, School of Accountancy, College of Business, Universiti Utara Malaysia, Malaysia
Natrah Saad, ayubaaugustine@yahoo.com, School of Accountancy, College of Business, Universiti Utara Malaysia, Malaysia
Zaimah Zainol Ariffin, , School of Accountancy, College of Business, Universiti Utara Malaysia, Malaysia

Journal: DLSU Business and Economics Review
Volume 27 Issue 2 (Published: 2018-01-01)

Abstract

This paper integrates the assumptions of the Slippery Slope Framework in explaining the tax compliance of small and medium enterprises. This study tests these assumptions in relation to SMEs taxpayers to further reestablish the applicability of the framework with different kinds of taxpayers. Partial Least Squares Structural Equation Modeling (PLS – SEM) further supported the framework in analyzing the data of this study. The findings reveal that perceived corruption along with perceived service orientation strongly interact with each other in expounding the paradox surrounding tax compliance.

Keywords: SMEs, slippery slope framework, perceived corruption, perceived service orientation, tax compliance

DOI: https://ejournals.ph/function/link.php?id=uploads%2Farchive%2FDLSUBER%2FVol.+27+No.+2+%282018%29%2FArticles%2Fa12_AYUBA+011918.pdf&name=Testing+the+Assumptions+of+Slippery+Slope+Framework+on+Tax+Compliance%3A+Evidence+from+Nigerian+SMEs&di=11957
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