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22 eJTR 149 (2024)
Application of the Slippery Slope Framework: An Analysis of the Compliance Behaviour among Uganda's Corporate Small and Medium Enterprises

handle is hein.journals/ejotaxrs22 and id is 152 raw text is: eJournal of Tax Research (2024) vol. 22, no. 1, pp. 149-172 Application of the slippery slope framework: an analysis of the compliance behaviour among Uganda's corporate small and medium enterprises Festo Nyende Tusubira,* Diana Onu** and Lynne Oats*** Abstract We examine the role of trust in authorities on voluntary compliance, the power of authorities on enforced compliance and the interaction of legitimate power and trust on voluntary compliance among small and medium enterprises (SMEs) in Uganda. Findings from 386 SME managers provide significant support for the slippery slope framework (SSF) assertions. Coercive power indirectly affects enforced compliance through legitimate power. However, tax fairness can positively affect voluntary tax compliance when there is trust. The interaction between legitimate power and trust shapes voluntary compliance. Lastly, social-psychological factors contribute more to tax compliance. This study contributes to the understanding of the SFF in explaining tax compliance among SME firms. Keywords: tax fairness; coercive power; legitimate power; trust; tax compliance * Lecturer, Department of Accounting and Finance, School of Business, College of Business and Management Sciences, Makerere University, PO Box 7062, Kampala, Uganda. Email: festnt@gmail.com. The authors wish to extend their gratitude to Makerere University and the Commonwealth Scholarship Commission in the UK for providing the necessary support and resources to facilitate the completion of this research. Associate Fellow, Tax Administration Research Centre, University of Exeter. Professor of Taxation and Accounting, University of Exeter. 149