The core aim of this thesis is to test the main assumptions of the slippery slope framework through assessing the degree of perceived trust and power in and towards the government authorities. The slippery slope framework assimilates various behavioral and non-behavioral factors that affect the two main determinates of the tax compliance behavior: trust and power. This research builds on a current working paper that conducted a cross-cultural study on 44 countries to test the tax compliance of youth among different countries; among the top ten authors of this international project was Professor Medhat Hassenin. The contribution of this thesis is to extend the prior study by administering the analysis on a different sample and an additional variable: risk taking. This thesis, besides testing the slippery slope framework, investigates the impact of risk taking on the tax compliance behavior. The data of this research was collected on a diversified sample of students at the American university in Cairo. The participants of this research were presented with different scenarios of trust and power, and their degree of risk taking was tested through a domain specific risk taking attitude scale. As predicted, the result of this study supports the main assumptions of the slippery slope framework and confirms the role of risk taking on the compliance behavior.
School of Business
MS in Finance
Committee Member 1
Committee Member 2
The author retains all rights with regard to copyright. The author certifies that written permission from the owner(s) of third-party copyrighted matter included in the thesis, dissertation, paper, or record of study has been obtained. The author further certifies that IRB approval has been obtained for this thesis, or that IRB approval is not necessary for this thesis. Insofar as this thesis, dissertation, paper, or record of study is an educational record as defined in the Family Educational Rights and Privacy Act (FERPA) (20 USC 1232g), the author has granted consent to disclosure of it to anyone who requests a copy. The author has granted the American University in Cairo or its agents a non-exclusive license to archive this thesis, dissertation, paper, or record of study, and to make it accessible, in whole or in part, in all forms of media, now or hereafter known.
Institutional Review Board (IRB) Approval
Approval has been obtained for this item
(2019).The role of trust, power and risk-taking in determining potential tax compliance: experimental evidence from a university setting [Master's Thesis, the American University in Cairo]. AUC Knowledge Fountain.
Saied, Mai. The role of trust, power and risk-taking in determining potential tax compliance: experimental evidence from a university setting. 2019. American University in Cairo, Master's Thesis. AUC Knowledge Fountain.