000			01867nab a2200253 c 4500
999			_c145778 _d145778
003			ES-MaIEF
005			20220408110037.0
007			ta
008			220408t2022 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_968079 _aOgembo, Daisy
245		0	_aTrust or power _bimproving tax compliance by self-employed professionals _c Daisy Ogembo
500			_aResumen.
520			_aThis article considers non-compliance with tax legislation by self-employed professionals, using qualitative data on the tax compliance attitudes of lawyers and dentists in Kenya. The main argument is that corruption and inadequate service delivery, over which the revenue authority has no control, lower tax morale and limit the effectiveness of trust in the authority in increasing voluntary compliance. It is further argued that, under such circumstances, stringent detection and enforcement measures would be more helpful in enhancing these taxpayers’ compliance. This research contributes to the literature on the slippery slope framework on trust and power; most of the empirical work on the framework derives from countries with lower levels of corruption and better public service delivery than most African countries. Thus, this article enhances the understanding of the relationship between trust and power in the context of tax compliance among professionals in Kenya and provides some beneficial insight that may be relevant for other African countries.
650			_aIMPUESTOS _947460
650		4	_aTRABAJADORES AUTONOMOS _945122
650		4	_aEVASION FISCAL _944029
650		4	_aCUMPLIMIENTO FISCAL _941661
650		4	_aINSPECCION TRIBUTARIA _941016
650		4	_aKENIA _947559
650			_aAFRICA _97093
773	0		_9167110 _oOP 2141/2022/2 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 50, Issue 2, February 2022, p. 113-125
942			_cART