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Through frequentist and Bayesian analyses, we investigated the framework\u2019s assumptions on a sample of 2786 self-employed taxpayers from eleven post-communist and non-post-communist countries doing business in five economic branches. After using scenarios that experimentally manipulated trust and power, our results confirmed the framework\u2019s assumptions regarding the attitudes of the self-employed taxpayers; trust and power fostered intended tax compliance and diminished tax evasion, trust boosted voluntary tax compliance, whereas power increased enforced tax compliance. Additionally, self-employed taxpayers from post-communist countries reported higher intended tax compliance and lower tax evasion than those from non-post-communist countries. Our results offer tax authorities insights into how trust and power may contribute to obtaining and maintaining high tax compliance levels amid global economic challenges, downturns, and increasing tax compliance costs.<\/jats:p>","DOI":"10.1186\/s40854-022-00404-y","type":"journal-article","created":{"date-parts":[[2022,11,24]],"date-time":"2022-11-24T17:06:11Z","timestamp":1669309571000},"update-policy":"https:\/\/doi.org\/10.1007\/springer_crossmark_policy","source":"Crossref","is-referenced-by-count":48,"title":["A self-employed taxpayer experimental study on trust, power, and tax compliance in eleven countries"],"prefix":"10.1186","volume":"8","author":[{"ORCID":"https:\/\/orcid.org\/0000-0001-6254-2970","authenticated-orcid":false,"given":"Larissa M.","family":"Batrancea","sequence":"first","affiliation":[]},{"given":"Anca","family":"Nichita","sequence":"additional","affiliation":[]},{"given":"Ruggero","family":"De Agostini","sequence":"additional","affiliation":[]},{"given":"Fabricio","family":"Batista Narcizo","sequence":"additional","affiliation":[]},{"given":"Denis","family":"Forte","sequence":"additional","affiliation":[]},{"given":"Samuel","family":"de Paiva Neves Mamede","sequence":"additional","affiliation":[]},{"given":"Ana Maria","family":"Roux-Cesar","sequence":"additional","affiliation":[]},{"given":"Bozhidar","family":"Nedev","sequence":"additional","affiliation":[]},{"given":"Leo\u0161","family":"Vitek","sequence":"additional","affiliation":[]},{"given":"J\u00f3zsef","family":"P\u00e1ntya","sequence":"additional","affiliation":[]},{"given":"Aidin","family":"Salamzadeh","sequence":"additional","affiliation":[]},{"given":"Eleanya K.","family":"Nduka","sequence":"additional","affiliation":[]},{"given":"Janusz","family":"Kud\u0142a","sequence":"additional","affiliation":[]},{"given":"Mateusz","family":"Kopyt","sequence":"additional","affiliation":[]},{"given":"Luis","family":"Pacheco","sequence":"additional","affiliation":[]},{"given":"Isabel","family":"Maldonado","sequence":"additional","affiliation":[]},{"given":"Nsubili","family":"Isaga","sequence":"additional","affiliation":[]},{"given":"Serkan","family":"Benk","sequence":"additional","affiliation":[]},{"given":"Tamer","family":"Budak","sequence":"additional","affiliation":[]}],"member":"297","published-online":{"date-parts":[[2022,11,23]]},"reference":[{"key":"404_CR1","doi-asserted-by":"publisher","first-page":"323","DOI":"10.1016\/0047-2727(72)90010-2","volume":"1","author":"MG Allingham","year":"1972","unstructured":"Allingham MG, Sandmo A (1972) Income tax evasion: a theoretical analysis. 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